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Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper bank reconciliations and accountability analyses on a monthly basis. Review bank statement activity and bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … the Village’s actual financial activities varied greatly from the Board’s adopted budgets. For example, found that 20 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Newstead – Joint Highway Facility Project (2012M-260)
… was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to … authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed … with not only the construction phase of a joint highway facility (Project) but the facility’s future …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … timely manner. The Clerk-Treasurer’s spreadsheets were not up-to-date. As of September 13, 2013 she had not recorded any …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Pulteney – Financial Management and Information Technology (2012M-177)
… who enhanced the development and monitoring of the annual budgets adopted by the Board. The Board has not … related to acceptable use, online banking, breach notification, or disaster recovery. There is no system in … supervisory oversight controls are in place. Conduct an annual audit of the records of the Town Clerk, Supervisor, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… a proper bank reconciliation and accountability analysis on a monthly basis. Ensure that deposits of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Wilson –Purchasing (2014M-077)
… 11, 2014. Background The Town of Wilson is located in Niagara County and serves a population of approximately … awarded by a municipality’s purchasing agency located in the State of Minnesota. However, the documentation …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077DiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to two percent for a second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 percent, though much … have seen a massive drop in sales tax collections. This is hurting their bottom lines and many have few options to … monthly breakdown) Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… detailed in the advertisement posted in the NYS Contract Reporter, CR #2089311) pursuant to its discretionary … this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2089311). All … detailed in the advertisement posted in the NYS Contract Reporter CR 2089311 …
https://www.osc.ny.gov/procurement/c001148Government-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… in implementing recommendations from a prior audit on the town’s financial operations. Auditors found little …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller Releases Municipal Audits
… communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of Riverhead officials adequately assessed the impact of the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of Albany … to disburse payroll payments without another official's review to ensure the payments were accurate and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Liverpool Central School District – Information … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 783
… Management Confidential employees (Bargaining Units 06, 18, 46, 66) Effective Date(s) January 1, 2008 Background … in the Management Confidential bargaining units (BU 06, 18, 46, 66) was established. Per Civil Service Attendance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialState Agencies Bulletin No. 278
… 2001. The primary means of tracking expenditures in PAYSR is the Position Pool. Should agencies wish to track overtime … overtime using any other calculation. When this code is used it will be necessary to add a comment with the rate, calculation, and grade (if the overtime is out of title). Fields required: Earnings Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11