Search
Town of Seneca Falls – Justice Court (2013M-89)
… by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open … monthly reports for assigned justices that include all Court activity for cases that they personally presided …
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
… processed by the end of March All necessary segregations are in place for any mandatory payments that are required to be paid during the “blackout period” when SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsIX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … returned via G5 provided there are other grants that are being drawn in an amount equal to or greater than the amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemCompliance 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)
… Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with … and update the UTEP to reflect these criteria; and ensure all approved projects are permissible in accordance with …
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)
… 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-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
… requests, regardless of the employee’s status: For all rate increases, request a Pay Change with the … These monies are taxable income and are subject to all employment taxes and income taxes. These monies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… processing payrolls, maintaining the Village’s accounting records, and receiving unopened monthly bank statements and …
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)
… 2011, to July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town … bank reconciliations without any supervision, there is a risk that she could initiate and conceal inappropriate …
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 population of 1,425 residents. … used the Village credit card at local restaurants and in most instances there were no credit card receipts to show …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Newstead – Joint Highway Facility Project (2012M-260)
… reflect the two Boards’ expectations. Inform the public of all costs reasonably expected to complete a capital project … to minimize the need for change orders. Properly approve all change orders and competitively bid any change orders in …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… in part to federal aid, more lifts in restrictions and a climb in the vaccination rates,” DiNapoli said. “However, … changing economic conditions and continue to be vigilant when it comes to their finances.” Much of this spike in … except Oswego County, saw their year-over-year collections for April grow by a wide margin, ranging from 28.2 percent in …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Compliance With Executive Order 88 – Energy Efficiency in State Buildings
… government buildings while advancing economic growth, environmental protection, and energy security in the State. … and supporting economic growth by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. EO 88 mandated a 20 percent collective improvement …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsCapital – 2021 Financial Condition Report
… percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 … Social Welfare purposes, up $523.9 million (83.4 percent). All other purposes, up by $187.4 million (13.0 percent). The …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalMessage from the Comptroller – 2021 Financial Condition Report
… Federal aid provided nearly 41 percent of the State’s All Funds receipts in SFY 2020-21. Federal funding supports … years affected by COVID-19. My hope is that it will inform all New Yorkers as well as the ongoing decision-making …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) Although the clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … totaling $438 (64%). The clerk did not deposit all tax collections within 24 hours as required. In addition, the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… for recording cash and other financial resources, which are segregated for the purpose of carrying on specific … and must balance (by debits/credits) by business unit. Where transactions entered by users do not balance by Fund, … have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Otto – Town Clerk and Tax Collector (2012M-214)
… The Town Board consists of an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … The Clerk reported cash receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214