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Candor Fire District – Controls Over Financial Activities (2014M-268)
… by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget … budget-to-actual reports did not include revenues or a complete accounting of expenditures. The cash receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an … concerning the collection of cash and Town officials have not provided written procedures for Department employees …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Pierrepont – Fiscal Stress (2014M-314)
… of approximately 2,600. Budgeted appropriations for 2014 are approximately $572,000 for the general fund and $1.17 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Agencies Bulletin No. 1848
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with appropriations due to lapse on September 15, 2020 or September 30, 2020 are affected. Background Certain … in PayServ will be lapsing and will no longer be available for use in PayServ. Effective Dates Accounting strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesState Comptroller DiNapoli Releases Municipal Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Village of Painted Post – Board Oversight (Steuben County) The board did not adopt policies and procedures for cash … computer use policy was not signed or acknowledged by all employees and city officials have also not classified …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsCooperstown Central School District – Financial Management (2024M-65)
Determine whether the Cooperstown Central School District District Board of Education Board and District officials properly managed the Districts fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Protection of Child Performers
… of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll company …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Ballston Spa , Town of Schroon , St. Paul … ensure there was sufficient supporting documentation for all claims. Lastly, the association did not follow its … estimating expenditures while not budgeting for all expected revenues. The board also did not adopt any …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Arlington Fire … or employee attended the conference or training. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1355
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject … the NYS Statewide Financial System (SFS) Accounts Payable Voucher Process. The amount exceeding $5,250 is considered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject … the NYS Central Accounting System (CAS) via Special Charge Voucher or through the Statewide Financial System (SFS). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… total cost of overtime as a percentage of gross payroll rose slightly from 3.9 percent to 4.3 percent in the first … $640 million. Last year, overtime at state agencies rose to a record $611 million, up nearly 16 percent over … of overtime worked. However, total overtime hours also rose for many agencies. The four agencies identified below …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Subway Wait Assessment
… on the success of its operations. On July 25, 2017, in response to the Board’s demand for performance … example, the Number 1 train, a local service train that runs from 242nd Street in the Bronx to South Ferry in … Street. These stations had the second, third, and fourth highest rates of ridership, respectively, in 2017 and on …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentVillage of Washingtonville – Budget Review (B25-6-1)
… in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The … to aid in the monitoring of its fiscal performance. The 2025-26 tentative budget includes sewer rents revenue of $1.5 … be mindful of additional potential expenditures with new hires. The Village has underestimated health insurance …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Progress Report: The MTA Capital Security Program - January 2010
In the wake of the events of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2010.pdfDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … was able to identify the purpose for each payment as a proper Company purpose. Key Recommendations List in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCollection and Use of Oil Spill Funds
… and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures … to MOSFs for each barrel of petroleum imported for use in the State. The Fund also collects fees from PBS facilities … for spills, $8 million from PBS facilities, and $5 million in federal disaster relief funding. For the same period, the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas … expenses on 10 leased vehicles that Yeled failed to keep usage logs for as required; and $19,597 for gifts, …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… adequate oversight of non-payroll disbursements. As a result, there is an increased risk that errors or … the bookkeeper’s duties or implement critical controls. In addition, the board could improve its annual audit of the … the total airport operating deficits exceeded $293,000. In addition, delinquent taxes totaling $575,182 date back to …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… , South Farmingdale Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0