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North Colonie Central School District – Claims Processing (2013M-9)
… in the amount and price as ordered prior to payment. We randomly selected 45 claims from all funds totaling … $60,051 during our audit period and tested them to see if they were properly supported and audited in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Tioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … of program participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of North Haven – Collections (2024M-99)
… which, if implemented, will improve the Village’s collections process. Village officials generally agreed … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Main-Transit Fire Department – Credit Cards (2024M-77)
Determine whether the MainTransit Fire Department Department officials credit card purchases were supported and for proper Department purposes
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Town of Ripley – Town Clerk Collections (2024M-139)
… the longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… to the MTA’s website, the facilities of Transit’s system are an irreplaceable public asset. To restore, improve, and … has assessed and identified areas of its system that are at risk of flooding from extreme weather events and … documentation to support their statements. (Fan plants are facilities with large vent gratings and fans located atop …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsComptroller DiNapoli Releases Municipal Audits
… effectively.” Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (Columbia County) Payroll duties were not properly segregated. Department heads … or adequately segregate the duties of the bookkeeper and payroll clerk. Delaware County – Third-Party Contractual …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B6-14-13)
… their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with … and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which … and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… detailed guidance for procuring goods and services that are below competitive bidding thresholds. The individual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseOpinion 88-34
… neither a public hearing on notice nor publication are required with respect to the adoption of traffic … hearing ," providing appropriate traffic control devices are installed. This provision was first enacted as section … far as notice, public hearing and subsequent publication are concerned " (emphasis supplied; NY Legis Ann. 1970, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Division of Housing and Community Renewal Bulletin No. DH-47
… paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 … Contract Provisions and Eligibility Criteria General Salary Increase The legislation provides for a 4% salary … for FEE basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Agencies Bulletin No. 2207
… a treaty between their country and the U.S. with wages in tax year 2023 are affected. Background: According to the … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … Not applicable. Box 4b: Tax Rate Not Applicable. Box 5: Withholding Allowances This box contains the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2022 … that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty … information which will appear on the Form 1042-S Statement is described below: Box 1 : Income Code The two-digit code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… to be foreign) that are subject to withholding, even if no amount is deducted and withheld from the payment because … tax withheld. This box will contain a value of “0” if no taxes were withheld. Box 7b: Not Applicable Box 7c: Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… a treaty between their country and the U.S. with wages in tax year 2021 are affected. Background According to the IRS … persons presumed to be foreign) that are subject to withholding, even if no amount is deducted and withheld from … Not applicable. Box 4b: Tax Rate Not Applicable. Box 5: Withholding Allowances This box contains the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholding