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Village of Suffern – Budget Review (B18-6-4)
… agreements are settled. The tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … records are incomplete or missing and there is no way to accurately determine the Town’s financial condition. Given … over all aspects of the Town’s finances, there is no way to be sure that all funds have been accounted for and used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Opinion 93-4
… the town board consists of seven members. Municipalities are authorized to issue bonds for municipal objects or … 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to expend moneys to pay refunds resulting from … of probable usefulness under section 11.00(a)(33-a) are 10, 15 or 20 years, depending on the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Agencies Bulletin No. 1436
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015State Agencies Bulletin No. 1522
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property … Remit tax moneys and the interest and penalties collected on the tax collections to the Supervisor in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… reflects reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearVillage of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfMaintenance, Inspection, and Testing of the Event Recorder System
… Purpose The objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects … The objectives of our audit were to determine whether the the Long Island Rail Road maintains and inspects its …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more … Berman. "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 meant to … the New York State Police for their continued partnership in rooting out fraud." According to documents filed in court …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… these transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead … Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersMaintenance and Inspection of Event Recorder Units (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Maintenance and Inspection of … (Transit) is the largest public transportation agency in North America and one of the largest in the world. As of August 25, 2021, Transit has 6,455 subway …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate … firing range (IFR), used for training purposes. The firing of weapons inside the IFR resulted in lead dust accumulation … used in more than 20 years, over time, the accumulation of lead dust has been transported to other areas of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… unexpected, such as sudden road or building closures or cost overruns. Benefits of Capital Planning Multiyear capital … debt. State and federal funding sources include grants and low interest loans. Local funding sources include fund … extra expenses such as wages, supplies, maintenance and insurance. Others may result in cost savings, such as lower …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataGet Help
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https://www.osc.ny.gov/online-services/get-helpSUNY Bulletin No. SU-239
… Unit 08 for employee’s whose Pay Basis Codes are BIW, FEE and HRY and did not work 39 consecutive pay periods will … or Leave of Absence on any record number , the Earnings field is equal to the Goal Amount for this record number … or less (total of all record numbers) , the Earnings field is equal to the Goal Amount. If the employee’s Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uup