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State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
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
… NY– the Executive’s program for pursuing energy efficiency in certain New York State government buildings while … collective improvement in the energy performance of all covered agencies and authorities by April 1, 2020. Key … with the Guidelines. However, DOCCS did not submeter all buildings greater than 100,000 gross square feet by …
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)
… Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the period June 1, … For the fiscal year ended May 31, 2013, the Village’s budgeted appropriations totaled $204,045. Key Finding Based … if the Village had employee bonding and whether the Town can submit a claim to recover all, or a portion of the loss. …
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)
… Findings The Board did not adequately design, implement, or monitor internal controls over the Town’s financial … online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions … Segregate the bookkeeper’s incompatible financial duties or provide adequate oversight of the bookkeeper’s work. …
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)
… 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a … these are Village official positions and must be paid on the Village’s payroll. The Board did not adopt a … policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set the credit card …
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
… except Oswego County, saw their year-over-year collections for April grow by a wide margin, ranging from 28.2 percent in … against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments to local … detailed monthly breakdown) Find out how your government money is spent at Open Book New York . Track municipal …
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)
… 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-312Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… secure, to compensate persons they might injure or whose property they might damage as a result of an accident. …
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
… earnings. Affected Employees CUNY employees in the title of City Laborer are affected. Background A Memorandum of Understanding has been entered and filed on March 27, 2019 between the Comptroller of the City of New York and the District Council 37, AFSCME, …
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
… agency is required to register their UEI and the State’s Tax Identification Number (TIN) with the System for Award … grants without having to initiate a payment request. Funds can be returned via G5 provided there are other grants that … The Federal Department of Education and state agencies can view relevant data online, such as up-to-the-minute …
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
… entries will be created, based on configuration templates, to create balancing entries. Fund is considered a statewide … the SHARE SetID, which means all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to support recording cash balances at the fund level of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Council members and is the legislative body responsible for overall Town operations. The Town’s general fund appropriations for 2012 fiscal total $1.1 million. The Clerk reported cash … penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are refunded to …
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)
… defines the minimum information security requirements that all State entities (including all public benefit corporations) must follow to secure and …
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)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … New York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County …
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 … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an …
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)
… is responsible for enforcing certain aspects of the New York State Returnable Container Act (Act), also known as the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followFacility Structure, Safety, and Health Code Waivers
… to November 12, 2014. Background Health care facilities in New York State are required to operate in compliance with architectural codes and safety regulations …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversOpinion 91-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-28State Agencies Bulletin No. 1007
… agencies of the General Checking Account bank change from Bank of America to Key Bank Affected Employees All employees who receive a New York State payroll check currently issued from Bank of … of identification: a primary identification such as a NY Drivers License, Passport, NY DMV ID, or Sheriff’s ID; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksDisposition of Farm Assets
… the nature and extent of all the equipment and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assets