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Sales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … Vendor Registration Practices (Report 2020-S-40 ). About the Program The Department of Taxation and Finance … To determine the extent of implementation of the recommendation included …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followAccidental Disability – Special 20- and 25-Year Plans
… perform your job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityTown of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank … The objectives of our audit were to determine whether Parks received all of the income it was entitled to, and RRG …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupTaxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such … bearing items such as bank accounts utility refunds and certain court funds …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestLong Island Workforce Housing Act (2015-MR-4)
… January 1, 2009 through December 31, 2014. Background The New York State Legislature implemented the Long Island …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… on a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). (This document can either be … online agency officials must attach the signed Claim for Payment to the expense report. Bulkload agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationTown of Thurston – Financial Management (2013M-280)
… funds include the general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled … August 2012, the Board agreed that the Supervisor was only required to provide the Board with quarterly budget status … in a timely manner. The Board had still not performed the required audit of the 2011 or 2012 fiscal records of the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280State Agencies Bulletin No. 833
… Pay Basis Code, Part-time Percentage, Action Reason, New Comp Rate, Old Comp Rate and Increment Code. NHRP708 Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain District officials. The policy states … was the Treasurer. We found that District officials made 26 credit card purchases totaling $1,609 that did not include …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Cost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCuddebackville Fire District – Board Oversight (2024M-94)
… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Veteran-Owned Business Program Implementation (Report 2015-S-81 ) . Background The Service-Disabled Veteran-Owned … Veteran-Owned Business Program Implementation ( 2015-S-81 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followJericho Union Free School District – Financial Management (2016M-328)
… budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in … for and paid the debt-related principal and interest from the general fund each year. The funding level for the … in accordance with the District’s adopted debt service plan. Review the District’s reserve fund policy and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, … by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, … for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Opinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of … permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… to notify BSAO CMU by e-mail at [email protected].gov of any substantial deposits to the State’s General … It is the agencies’ responsibility to ensure that their AR Deposits transactions are entered into SFS for OSC BSAO approval and posting . BSAO will approve and post the AR Deposit transaction as soon as possible after verifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewManagement of Indoor Air Quality for Individuals With Asthma
… to provide environmental health services to targeted high-risk neighborhoods. These areas sometimes include … justice communities and are usually home to at-risk populations, including low-income and minority families, … reducing hospitalizations due to asthma and limiting exposure to indoor air pollutants that are known asthma …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaResources and Responsibilities: New York State’s Environmental Funding
… decades later, DEC programs range widely, from managing fish and game populations and overseeing the extraction of … populations and issuing licenses to hunt, trap and fish. Overseeing mining and oil and gas extraction in the … environment and, with regard to resources such as fish and wildlife, to ensure that populations can be …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2