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Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… three were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followConnetquot Public Library – Cash Disbursements (2017M-125)
… of functions designed to help ensure that Library funds are disbursed appropriately. The Board did not establish a … account to the lowest practical amount. Ensure that POs are prepared and approved in advance of any purchase and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Lansing Fire District – Financial Condition (2013M-80)
… to December 31, 2012. Background The Lansing Fire District is a district corporation of the State, distinct and separate … the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners (Board) consists … the ensuing year’s appropriations, and total fund balance is projected to remain above 100 percent of the subsequent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Outstanding Violations (Follow-Up)
… been partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followManagement of General School Funds (Follow-Up)
… improving for improving accountability over fund managed by Kennedy. Key Finding Kennedy officials have made limited …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followState Agencies Bulletin No. 1522
… Purpose To inform agencies of the processing of the taxable fringe … taxes. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 937
… Internal Revenue Code Section 61, certain fringe benefits are considered income for tax purposes. Affected Employees … participants explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009State Agencies Bulletin No. 1106
… as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees … participants explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011Contract Advisory No. 12
… Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related … submitted to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1200
… as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected Employees Employees … participants explaining the tax rules. CSEA participants are informed of the taxability upon enrollment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Yonkers – Budget Review (B6-14-13)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized … of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … they would take corrective action. … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the … and what is not included in the State's periodic financial reports and why. The principles described in this chapter are … and what is not included in the States periodic financial reports and why …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Frankfort – User Charges (2014M-117)
… Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for … sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key Findings Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Payroll Improvement Project Bulletin No. PIP-005
… effective in PayServ version 9.2. Affected Employees All Agency PayServ and PS Query users are potentially … should provide the information in this bulletin to all PayServ and PS Query users in their agency. Questions … mailbox. Reference Bulletin PIP-005 in the Subject line of all emails pertaining to this bulletin. … Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Porter – Capital Projects (2013M-352)
… Key Findings A significant amount of Town resources are being inappropriately reported and sequestered in the … capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Key Recommendations Ensure that future capital projects are thoroughly evaluated, planned and managed in accordance … Town’s procurement policy. Ensure that all fuel supplies are properly accounted for and do not allow employees to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231