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IX.6.E Education Department - G5 System – IX. Federal Grants
… monitoring, and final closeout of the grant award. The UEI number for each state agency functions as an account on G5. Therefore, each state agency must use the same … based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification of approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemTown of Otto – Town Clerk and Tax Collector (2012M-214)
… controls over the Clerk were not appropriately designed or operating effectively, which allowed a shortage of $4,134 … and not be detected. The Clerk had no record of payment or enforcement of unpaid sewer bills totaling approximately … that have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingMessage from the Comptroller – 2021 Financial Condition Report
… what will be multiple years affected by COVID-19. My hope is that it will inform all New Yorkers as well as the ongoing …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerWyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectComptroller 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.” Village of … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… in 2020, State Comptroller Thomas P. DiNapoli announced today. Collections totaled $1.5 billion, up $464 million from … in 2020 State Comptroller Thomas P DiNapoli announced today Collections totaled $15 billion up $464 million from …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4XIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be … can authorize payment of dues for staff members involved in professional organizations through the SFS Travel and … to the Business Unit should be clearly articulated in the justification. Memberships in an individual's name …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89XV.7 Budget Allocations – XV. End of Year
… in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is … budget errors to return funding back to the budget where possible. Prior to March 31, State agencies also need to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the …
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)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
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)
… on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the proper …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of York – Budgeting and Financial Oversight (2014M-181)
… and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic … Conduct an annual audit of the records and reports of all Town officers and employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Capital – 2023 Financial Condition Report
… Spending increases within major categories included: Transportation, up by approximately $1.2 billion (20.3 … percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. Over the next … of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. At the end of SFY 2022-23, …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalFacility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversAmusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safety