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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … and sewer rents and property taxes. Village officials have attempted to mitigate the inherent internal control …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Agencies Bulletin No. 994
… training topics, and then launch a desired topic in any of the three available playback modes – See It!, Try It!, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkReview of Advance Contract Payments
… conditions of the contracts. SED officials did not obtain any reports from the 13 contractors at the time of our review … the advanced funds they received. As a result, SED did not have assurance the contractors expended the funds as required …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. … is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the State. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesState Comptroller DiNapoli Releases School District Audits
… fund balance was appropriated each year, but was not used to finance operations. In addition, when unused appropriated … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In … received Internet security awareness training. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Putnam County – Court and Trust Funds (2024-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Town of Butler – Highway Asset Accountability (2024M-115)
… of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli Honors Community Leaders During Italian Heritage Celebration
… honored five Italian-Americans for their contributions to New York: David Anthony Pope, president and CEO Generoso … Cultural Center as a resource for Italian-Americans to expand their knowledge of Italian history. Anthony L. … a builder and contractor in Calabria, Italy. When he came to the United States, he became a licensed real estate broker …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationState Fiscal Year 2022-23 Enacted Budget Analysis
… SFY 2019-20 and SFY 2021-22 would have been lower absent a number of financial management actions, notably $7.6 billion … of $500, $1,000 and $1,500 depending on the average number of hours continuously worked per week during 6-month … Members of the entities paying the PTET are authorized to claim a State credit against their personal income taxes for …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisOpinion 2000-7
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of … not exceptions); (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7State Agencies Bulletin No. 1039
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… the Action Reason Code of REH (Rehire) or RFL (Return from Leave) in calendar year 2012. Members who have RGS earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1025
… Purpose To advise agencies of a new option to mail direct deposit advice statements directly to the employee. Affected … must complete the Direct Deposit Advice Direct Mail Authorization Form. This form must include a contact person …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements