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Opinion 90-24
… power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, … we note that section 63.00 of the Local Finance Law, which is expressly referred to in section 56.00, provides that … exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a written opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-24State Agencies Bulletin No. 1660
… union-related deductions will be affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… New York State Comptroller Thomas P. DiNapoli and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM … New York State Comptroller Thomas P DiNapoli and state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… debt by public authorities. The Comptroller’s oversight is essential to ensuring transparency and accountability for …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCUNY Bulletin No. CU-780
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. … The purpose of this bulletin is to notify agencies of health benefit rate changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changesNyack Union Free School District – Network User Accounts (2021M-113)
… (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations … computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditGeneseo Central School District - Online Banking (2019M-172)
… technology (IT) security awareness training to employees. In addition, sensitive IT control weaknesses were … banking duties. Designate one computer to be used strictly for online banking transactions. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Town of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Examples from GASB Statement 34 - Statement of Cash Flows
… about noncash investing, capital, and financing activities is not illustrated. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to submit a change … to the submission schedule for the check dates where there is an early confirm schedule. Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineDisposition of Farm Assets
… portion of its former farm land via public bidding and is currently raising approximately $125,000 annually from …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsDiNapoli Announces Results of General Obligation Bond Sale
… bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds … cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds … will mature over 14 years. The state received twelve bids for the $36.7 million of taxable new money bonds. The net …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleState Comptroller DiNapoli Releases School District Audits
… did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The district … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these … provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsUrban Choice Charter School – Information Technology (2013M-53)
… 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Vendor File Advisory No. 1
… when registering a vendor on the Vendor File. If a DBA is entered, the vendor may not pass the IRS TIN match and …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaAbout an Employer’s Role – What Every Employer Should Know
… your employees throughout their employment. One of the most important responsibilities you have as a participating …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-role