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State Comptroller DiNapoli Releases Municipal & School Audits

… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also did not: accurately …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

Personal Income Tax Refunds

… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …

https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refunds

Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)

… a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the … had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result of duplicate … Town Clerk and Supervisor’s bookkeeper are not performed by the same individual. Annually audit or contract for an …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165

DiNapoli: June Tax Receipts Down 17.3% From Last Year

… in personal income, consumption and business taxes. For the combined “measurement period” of May and June, as … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-year

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …

https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Town of Harmony – Justice Court (2014M-004)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … minutes indicate that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or … nine cases. Key Recommendations Submit monthly reports to the JCF by the tenth day of the succeeding month, as …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… sufficient information for the auditing body or official to determine whether it represents a lawful and proper … by the employee. The same audit requirements apply to vouchers submitted by all travelers, including members of … rates set forth in the travel policy, authorization to do so). An original, signed copy of your locality’s …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials wrote a check to the …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

CUNY Bulletin No. CU-657

… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate … 10/09/2019. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the … These monies are taxable income and are subject to all employment taxes and income taxes. These monies will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanics

City of Troy – Budget Review (B5-16-15)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

Village of Horseheads – Collections (2023M-169)

… Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations Reconcile departmental …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

Division of Housing and Community Renewal Bulletin No. DH-39

… to a lower graded position between April 1, 2009 and March 31, 2010, provided the employee otherwise would have … or voluntarily during the probationary period; or as a result of failure of a probationary period. Upward … of ANN . PEF employees must be in grade 4 or 7 through 18 or NS equated to grade 4 or 7 through 18 (on the NYS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-39-april-2009-public-employees-federation-pef-and-rent