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Operational Advisory No. 9
… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the following schedule: CHECK TYPE CHECK TYPE DESCRIPTION … 4/23/25 B Payroll 4/23/25 For more information regarding the escheatment process see the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Richland Fire District – Board Oversight (2016M-374)
… the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … elected five-member Board of Fire Commissioners, receives on behalf of the Department a tax on the premiums of fire insurance policies written on …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374State Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier … District and the Utica City School District . “In an era of limited resources and increased accountability, it’s … Devices (Erie County) The district reported $195,355 of unexpended surplus fund balance remaining as of June 30, …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … did not file the 2013-14 or 2014-15 property tax cap computation with OSC as required. The Board developed … that the Clerk-Treasurer files AUDs and property tax cap calculations with OSC within the prescribed statutory …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Lincoln - Town Clerk (2023M-31)
… accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-312016 - 2017 Procurement Stewardship Act Report
… PDF ) BID Protest Determinations Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can … Section 163, Paragraph 14 provides the statutory authority for this report. … The 2016 report covers April 1 2016 …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report2015 - 2016 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportNew Roots Charter School - Lunch Operations (2019M-73)
… whether School officials provided school meals in a cost effective manner. Key Findings Over the last two … operations have incurred operating deficits totaling $150,000. Officials did not perform meals-per-labor-hour (MPLH) or … money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Hunter - Information Technology (2018M-262)
Determine whether Town officials ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Town of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-492014 - 2015 Procurement Stewardship Act Report
… PDF ) BID Protest Determinations Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can … Section 163, Paragraph 14 provides the statutory authority for this report. … The 2014 report covers April 1 2014 …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the annual Procurement … and includes: Active Agency Contracts ( Excel ) ( PDF ) OSC Reviewed Contracts ( Excel ) ( PDF ) Agency Purchases …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportJamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05State Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… united New York, America and nations around the world in a way not seen in decades. We stood together bonded by the knowledge that … terror, violence and hatred can never win. Our strength is in our resilience and our love of freedom. Today, with our …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksFranklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… had an incorrect ownership or residential percentage used in calculating the exemption. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163