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State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving … Military Stipend) explained the regulation and described how the FICA status would be updated for employees beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Key Recommendations Take action to recover the missing funds identified in this report. Develop and include internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… paid for actual District expenses, necessarily incurred on official District business and did not establish … credit card. The Board has not established a maximum daily rate for meals and lodging to ensure that travel is … Review the questionable travel payments identified in this report and seek reimbursement for any costs that are not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145SUNY System Administration Office – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and $150 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … realized, the City would potentially be over-budget by as much as $2.1 million based on the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16SUNY Bulletin No. SU-170
… implemented the agreement between the State of New York and various bargaining units provides for Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit … Discretionary Increase for employees in Annual, Biweekly and Hourly positions. Effective 7/1/10. Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialSUNY Bulletin No. SU-122
… Purpose To provide instructions to agencies for processing M/C Discretionary Increases. Affected … All Discretionary Increases must be entered by SUNY for processing. To process the 3% increase for eligible employees, agencies must submit a Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-122-discretionary-increases-suny-management-confidential-mcUse of Federal Funding for Election Technology and Security
… the security of the State’s election technology and infrastructure. The audit covered the period from May 1, 2018 … Grant to enhance the State’s election technology and infrastructure. Specifically, the BOE has planned for and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityTown of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether … available for review to verify their eligibility for grant funds. … Determine whether Department controls were adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s … or capital plan. Monsey Fire District – Board Oversight (Rockland County) The board provided inadequate and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.07%), private equity (14.77%), … (6.24%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… available cash on a monthly basis. Consult with the Town’s legal counsel and determine the status of the Town ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 36310 Transfers FROM Other Funds … 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the SFS Program. 36330 Appropriated Transfers … 60820 Statewide Transfer TO Other Funds GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… in the midst of global volatility thanks to our talented investment staff and our diversified asset allocation.” The … 20 years, 80 percent of benefits have been funded from investment returns. Employer and employee contributions cover … the remainder of the benefits cost and are determined by investment results over a multi-year period along with …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268