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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237State Comptroller DiNapoli Releases Municipal Audits
… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery and … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions … . Additionally, information will not be released by mail without a prior attempt at personal service . To be …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsOpinion 2008-2
… -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board member …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL … treasurer or finance commissioner for receiving, keeping and paying out the bail (see 1972 Opns St Comp No. 72-661, … an indictment or prosecutor's information (CPL, §§210.45 and 170.50); and upon a verdict of complete acquittal (CPL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Cost-Saving Ideas: Establishing an Effective Fleet Management System
… therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost effective, county staff …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemComptroller DiNapoli Releases School Audits
… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 730
… Purpose To notify agencies of the National Automated Clearing House Association (NACHA) … in direct deposit and have received an overpayment of salary that cannot be recouped through future paychecks or … Immediately Background Per Section III, Chapter IV (B) of the NACHA Operating Guidelines, “reversing” entries must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-submission-deadline-direct-deposit-stopreversal-transactionsVendor File Advisory No. 2
… or apostrophes when entering vendor information as it will cause inconsistent data in searchable fields. All USPS Postal …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationOrdinary Death Benefit – State Police Plan
… has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See … mentioned above. Guide to Financial Operations REV. 02/16/2023 … In some instances payments are made to vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVillage of Lyons Falls – Financial Management (2013M-393)
… which comprises the elected Board of Trustees. The general fund’s 2013-14 budget appropriations were approximately … The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 percent) over the past … $640,000 as of May 31, 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Financial System (SFS), vendors managed through the SFS Vendor File go through a Specially Designated Nationals validation as part of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsOpinion 93-8
… events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the … the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, if …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … company to the fire district. This is in response to your letter concerning firefighting equipment given to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary … state that the sergeant is a permanent full-time officer and, of those subordinates who are members of a collective …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID within village) GENERAL … ch 282 as amended) governs the establishment, operation and financing of business improvement districts. Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-94-26