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Southold Union Free School District – Claims Processing (2013M-183)
… did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 … to determine if purchase orders were issued prior to the ordering of the goods and services, and if claims were for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… Ellen S. Peck, 64, of Alexandria Bay, was charged with grand larceny in the third degree in Clayton Town … by DiNapoli’s office at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after Ms. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesCity of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … properly allocate operating costs between the Town’s two water districts, and adopted budgets for one district were … has not adopted a multiyear financial plan to address the water districts’ future financial needs. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Minimum Qualifications - Auditors
… months of applying: Hold or will hold a bachelor’s degree in one of the following disciplines: Accounting Public … Economics Finance Engineering Public or Community Health Business Administration Business Management Statistics … will hold any bachelor’s degree At least 24 credit hours in Accounting and/or Auditing For positions as a State …
https://www.osc.ny.gov/jobs/qualifications-auditorsAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCollection of Lease and Permit Revenues
… Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesState Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … the town clerk was arrested and charged with falsifying business records in the first degree, corrupting the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsChautauqua County – Financial Condition (2023M-111)
… – pdf] Audit Objective Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely … took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key … Determine whether Chautauqua County County officials adopted realistic budgets routinely …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Hammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104City of Glen Cove– Budget Review (B7-13-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … budget contains significant financial risks that the City Council should consider when adopting the 2014 budget. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Letter of Authorization and Fee Agreement
Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.
https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdfCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfState Comptroller DiNapoli Releases School District Audits
… surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The board and district … Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 275
… October 18, 2001. Tax Tables To request a copy of the NYS-50-SUB-New York Withholding Tax Tables for October 1, 2001, contact NYS Department of Taxation and Finance at 1-800-972-1233 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2005-2
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2