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Town of Carmel – Selected Financial Activities (2015M-201)
… ensure that records were properly maintained and did not deposit receipts in a timely manner. Key Recommendations … for receipts to be easily traced and accounted for and deposit all funds collected within 10 days of receipt. … The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201State Agencies Bulletin No. 1969
… of this bulletin is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s … either biweekly throughout the calendar year, or in two lump sum payments in the final check of March 2021 and … The Member’s salary entitlement will be determined using one of the following methods: Statutory Salary: The Member …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislaturePersonal Income Tax and Property Tax
… to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate … to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … unused leave payouts as separate transactions rather than making changes to the previous amounts recorded. … Bethpage …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100References for The Erie Canal: Celebrating 200 Years of a National Landmark
Begun in 1817, the Erie Canal was one of the largest public works projects of the early nineteenth-century.
https://www.osc.ny.gov/files/local-government/publications/pdf/erie-canal-reference.pdfThe Erie Canal: Celebrating 200 Years of a National Landmark
Begun in 1817, the Erie Canal was one of the largest public works projects of the early nineteenth-century.
https://www.osc.ny.gov/files/local-government/publications/pdf/erie-canal.pdfInstitute of Technology at Utica/Rome - Selected Employee Travel Expenses (2012-S-146)
We recently audited the travel expenses of one employee of the Institute of Technology at Utica/Rome (SUNY IT).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s146.pdfAn Economic Snapshot of the East Harlem Neighborhood - December 2017
East Harlem, located in northeastern Manhattan, has one of the largest Puerto Rican communities in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2018.pdfSUNY Bulletin No. SU-52
… Checks dated 5/09/2001 for employees who are inactive or on leave without pay on 04/26/2001 OSC Actions OSC will … 405 TIAA Special Annuity 406 Strike/Discip Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 432 Tax Deferred Annuity Copeland (Education) 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areWest Albany Fire District – Credit Card Purchases (2017M-15)
… whether credit card purchases were approved in advance and related claims included adequate supporting documentation … District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The … made with the District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfFiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdfDiNapoli: Property Tax Exemptions Top $450 Billion
… or disallowed this exemption entirely. For Fiscal Year Ending 2015, 109 Industrial Development Agencies …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… its long-term capital needs that pays particular attention to the growing threat climate change poses to transit, and its most recent 20-year needs assessment … yet since 2015 the MTA has only spent $56 million on pump rooms and other line equipment with another $189 …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherHuman Resource Practices (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followTown of Yates - Town Supervisor's Records and Reports (2018M-154)
… (Supervisor) maintained adequate financial records and reports. Key Findings The Town’s financial records and reports were not adequate: The bookkeeper maintained two cash ledgers. Bank reconciliations were performed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154State Agencies Bulletin No. 769
… participating employees. This report will be available in Control-D on or about December 14, 2007 for Institution … necessary, agencies must update the General Deduction page in accordance with the instructions below. Note: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/769-instructions-entering-supplemental-retirement-annuity-sra-and-taxImproper Payments to a Dentist (Follow-Up)
… for patients who were not eligible for behavior management and after-hours office visits – most of which were provided … Of the initial report’s three audit recommendations, two were implemented and one was partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followHomeless Outreach Program at the Metro-North Railroad
… services contract and whether Metro-North has met its goal in assisting homeless clients to appropriate shelters off … – Metro-North is the second busiest commuter railroad in the United States. As of December 2017, Metro-North had … (not including Grand Central Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroad