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Town of Seneca Falls – Justice Court (2013M-89)
… internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background … fines and surcharges. Key Findings The Justice was absent for the majority of our audit period; during this time, the … by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open …
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
… to OSC for approval or delete them, if not needed. Find transactions that may be lost in workflow and take the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsIX.6.E Education Department - G5 System – IX. Federal Grants
… is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
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)
… an information technology (IT) department that operates out of its main office. RGRTA owns IT resources, including … integrity, and 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)
… is an independent 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)
… Town officials have not adopted policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in … adopt accurate budgets. The Board has not adopted policies or ensured that Town officials adopted procedures to govern …
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)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The Town is governed by a five-member …
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
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. Certain fees paid … vehicles reduce the assessable expenses. Key Findings In general, the Department is appropriately allocating, …
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
… has been entered and filed on March 27, 2019 between the Comptroller of the City of New York and the District Council … code of PAY/CRT (Pay Rate Change/Change Rate) on the Job Action Requests page, using the effective date of the … be made for each of the rows that exist on the employee’s Job Data page. Tax Information These monies are taxable …
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)
… Village’s insurance agent to determine if the Village had employee bonding and whether the Town can submit a claim to …
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)
… of all officers and employees who received or disbursed money during the previous fiscal year. Adopt and communicate …
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)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … residents. The Mayor and Board of Trustees are responsible for the overall management of the Village. The general fund …
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)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway … for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key Findings An inter-municipal … poor planning and management, the Project’s costs have grown to more than $4.7 million. Change orders totaled …
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
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, State Comptroller Thomas P. DiNapoli announced … million from April of last year. “The strong collections in April show that the economy is gaining steam, thanks 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
… Objectives To determine if the Department of Corrections and Community Supervision (DOCCS) has … program for pursuing energy efficiency in certain New York State government buildings while advancing economic …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsCapital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY … included certain funding provided to the Thruway Authority for the Governor Mario M. Cuomo Bridge and other Thruway …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalMessage from the Comptroller – 2021 Financial Condition Report
… COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerState Comptroller DiNapoli Releases Municipal Audits
… collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors also found that the clerk … remit real property tax collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – …
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
… 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-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 receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214