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XIV.5 Employee Award Programs – XIV. Special Procedures
… authorized in statute. Business units should contact their payroll officer for proper reporting of a taxable award. … meet the tangible property standard. Example - During the calendar year, an employee receives a wall plaque valued at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… their poverty rate. The report recommended improving online benefits advisement services to help those with …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workOpinion 90-23
… in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE … them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against … the application of article 8, §6 of the State Constitution which provides an exclusion from the debt limitation imposed …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli: New York Must Do More To Reduce Maternal Deaths
The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… 2018, the New York City Department of Social Services (DSS) launched its CityFHEPS rental assistance program … the Welfare Management System, the system of record for various social services programs in New York. For example, data shared between the two systems helps …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsTown of Pamelia – Financial Management (2015M-276)
… 2014. The water special district fund has had a deficit unrestricted fund balance for the past three years. The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
East Aurora Volunteer Fire Department Inc Controls Over Financial Activities 2014M247
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialMore About This Retirement Plan – Police and Fire Plan
… under Article 14. The information in this publication does not apply to you. Throughout this publication, you will …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planPerry Central School District – Financial Management (2017M-118)
… balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Greece – Information Technology (2017M-145)
… Town officials also did not adopt a comprehensive online banking policy or adequately segregate online banking duties. The Board did not adopt a … Enforce the acceptable use policy. Adopt a comprehensive online banking policy and ensure that someone who does not …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Jamesville-Dewitt Central School District – Procurement (2016M-264)
… million. Key Findings The District’s purchasing policy does not provide guidance for soliciting competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … overestimated appropriations by about 9 percent in its adopted budgets over the past three years. Unassigned …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Town of Stephentown – Records and Reports (2012M-209)
… 2012 are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Dayton – Financial Condition (2013M-90)
… year totaled approximately $615,000. Key Finding The Board does not routinely monitor financial operations, adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Sidney – Supervisor’s Disbursements (2015M-214)
… 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Laurens - Budget Review (B4-14-21)
… allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… The Town of Boonville is located in Oneida County, has a population of approximately 4,600 residents and is governed by an elected five-member Town Board. Budgeted appropriations for 2014 were approximately … as they relate to conflicts of interest and that the Town does not enter into any contract in which a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373