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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … financial operations for the period January 1, 2011, to December 31, 2012. Background The Town of Wethersfield is … The Clerk did not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21

Unified Court System Bulletin No. UCS-225

… may be abrogated by statute prior to April 1 of the year being paid. Chapter 491 of the Laws of 2009 provides …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-city

XII.7.B Voucher Denials – XII. Expenditures

… Process and Document Preparation: Payment rejections can occur for … Comments Report to access information on the rejection and what information is needed to reprocess the voucher. In … payment amount 5H Incorrect Vendor ID 5I WCB - Incorrect Case Number 5J WCB - Compensation claim not calculated …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denials

DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance

… Zellnor Myrie, Chair of the Committee on Elections. The full op-ed is below: Putting the Public Back Into Campaign …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-finance

State Agencies Bulletin No. 914

… was applicable only in non-employee situations. Since no specific guidance was provided on the tax treatment of a … impacts wages paid after December 31, 2008 and has no impact on the taxation of wages paid prior to that date. … of Absence and a Reason of Military Stipend and Pay Basis Code of BIW. OSC will insert a new row on Job Data, with an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipends

SUNY Bulletin No. SU-251

… Plan Sponsors are responsible for monitoring all contributions under their 403(b) plan from all vendors for … did not have deduction code 404 prior to 10/19/2017. All contributions made in 2017 for deduction codes 404, 408, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … such as reviewing financial reports, audit logs, or change reports provided by the financial software. Review the …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, … and other assets. Improper transactions must be reported to OSC as soon as they are identified. It is not appropriate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets

CUNY Bulletin No. CU-433

… Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately … documentation has been received by OSC and that agencies have received prior approval by the Bureau Director of OSC … submitted. Transactions retroactive a year or more which do not have prior approval by OSC will be denied. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agencies

Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)

… 1, 2011, to February 28, 2013. Background The District is a district corporation of the State, distinct and separate … District’s financial activities. The Board has not adopted a code of ethics or procurement and investment policies as … has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financial

City of Ogdensburg – Budget Review (B3-16-20)

… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. … who are appointed by the County Board of Supervisors. For our audit period, the IDA reported 32 active projects …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Town of Reading – Financial Management (2013M-217)

… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217

State Comptroller DiNapoli Releases School District Audits

… payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not approved by the Board of … online banking duties or require secondary authorization for online payments and transfers. Employees who performed …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits

Town of Otto – Town Clerk and Tax Collector (2012M-214)

… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …

https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214

City of Lockport – Budget Review (B24-1-8)

… for the next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and …

https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8

State Agencies Bulletin No. 882

… Purpose To provide agencies with information and procedures regarding … Non-Statutory employees represented by PEF who move to a graded position in any bargaining unit effective on or … is effective April 11, 2008. Agencies may begin to submit transactions immediately. Eligibility Criteria To be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employees

Length of Service Award Programs (2014-MS-1)

… Yan Fire Department [pdf] , Walden Fire District [pdf] , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit … purpose of our audit was to determine if fire districts and municipalities were awarding Length of Service Award … for the period January 1, 2012 through March 31, 2014. Background Fire districts and municipalities have the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1