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Message from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerState Comptroller DiNapoli Releases Municipal Audits
… the clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of … collections totaling $438 (64%). The clerk did not deposit all tax collections within 24 hours as required. In addition, …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Compliance With Executive Order 88 – Energy Efficiency in State Buildings
… the Department of Corrections and Community Supervision (DOCCS) has developed targets and plans to effectively meet … and authorities by April 1, 2020. Key Findings Generally, DOCCS has developed targets and plans to contribute toward EO 88 and has complied with the Guidelines. However, DOCCS did not submeter all buildings greater than 100,000 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over … is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) … outlines approved online banking activities and assigns responsibility for ensuring that the transactions are safely …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… performs the Village building inspection function meets all the requirements for holding Village office. Institute procedures to ensure that all payments for personal services to the Justice are based …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… today. Collections totaled $1.5 billion, up $464 million from April of last year. “The strong collections in April … continue to be vigilant when it comes to their finances.” Much of this spike in monthly statewide local sales taxes … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the … system in the highway department is not being used to its fullest capabilities. Employee and vehicle information … the highway and parks departments, and purchase all fuel from the vendor providing the best total price. Establish a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… appropriately allocating, billing, and collecting nearly all the expenses related to administering the Acts. However, … Take steps to bill insurance carriers for, and collect, all assessable expenses under the Acts. … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCUNY Bulletin No. CU-664
… miscellaneous earnings. Affected Employees CUNY employees in the title of City Laborer are affected. Background A … City Laborers, for a retroactive increase for employees in the title of City Laborer. This determination provides for … rate chart and additional information are contained in the Carmelo Batista, Jr. memorandum dated April 29, 2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerIX.6.E Education Department - G5 System – IX. Federal Grants
… known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, grants management system … all its grants. To receive funds through G5, each agency is required to register their UEI and the State’s Tax … G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since OSC BSAO draws down …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… for the purpose of carrying on specific activities or meeting certain objectives in accordance with New York … Total Fund Level 7: Fund/Subfund Transaction Detail To add or modify a Fund value, complete the COA Change Request Form which can be found on SFS Coach and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Town moneys to prevent additional shortages. Retain all evidence of receipt, including DEC transaction reports, … making payment after the penalty free period. Ensure all duplicate payments are refunded to the individual …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followWyoming County Industrial Development Agency – Project Management (2015M-62)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … $3 million. Key Findings The Board and Town officials have not adopted policies and procedures or long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Controls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … 19, 2017, determined that the Department deposited all funds received into the General Fund, as required. However, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) … are effectively addressing safety and risks related to physical plant standards at health care facilities. This …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOpinion 91-28
… MUNICIPAL LAW, §94: A village may use profits resulting from operation of a water utility for general village … for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in …
https://www.osc.ny.gov/legal-opinions/opinion-91-28State Agencies Bulletin No. 1007
… Agencies should complete the Division of the Treasury Form TD-346 to request a replacement of an employee paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checks