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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove – Budget Review (B7-14-16)
… Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Wage Subsidy and Transitional Employment Programs (Follow-Up)
… The federal Temporary Assistance for Needy Families (TANF) program provides assistance and work opportunities to needy … implement their own welfare programs. The TANF block grant program requires New York State to engage individuals in … activities. The Office administers New York’s Wage Subsidy program and has contracted with eligible public or private …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. … Determine whether Chautauqua …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111XIV.13.A Overview – XIV. Special Procedures
… the voucher is used for the interest payment along with account code 59103 (prompt payment interest clearing). … in 'LP') to reclassify the charge from the clearing account code 59103, to the proper appropriation and interest account based on the account code on the original payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewVillage of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-72015 Year End Report
… Purpose The objective of our examination was to determine whether daily workers’ … approval prior to payment. Key Findings Our examination of daily payment requests, identified and disallowed 206 … payments, or other miscellaneous errors. Our examination of claims paid twice identified 798 potential duplicate …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account; or Payroll … will provide a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service … amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings before …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… a change to a voucher after submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The following is a list of voucher fields OSC will change on behalf of an agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.L Replenishing an Advance Account – XII. Expenditures
… This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” … - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following … the seriousness of the situation the authority – and the state and city – face in dealing with upcoming fiscal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planComptroller DiNapoli Releases School Audits
… for 300 students and found that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… incur obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and … and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of … information on federal domestic assistance programs. In 1984, the OMB issued Circular A-89: Federal Domestic … financial statements required under the Single Audit Act and to review compliance with the cash management of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation … the law was implemented – a cap of 0.12 percent. For the list of allowable tax levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… official misconduct after a year-long investigation by the State Comptroller’s Office, the New York State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. DiNapoli said. Peets, 59, …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … adequate support and plans for the balances. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsCity of Long Beach – Budget Review (B24-7-4)
… Review our recommendations before the budget is adopted. … The purpose of our budget review was to …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Horseheads – Collections (2023M-169)
… until we identified the discrepancy, or seven to 11 months after collection. The Board of Trustees (Board) did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169