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Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and … accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … a thorough audit of individual claims and ensure they do not contain sales tax or other unnecessary charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … million. Key Findings The Board has not adopted a written travel policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… million. Key Findings The Board did not properly establish 14 reserve funds and did not make reserve fund expenditures …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Harford Fire District – Records and Reports (2016M-170)
… March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate … from the Town of Harford and Cortland County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… and remit any unidentified funds to the Office of the State Comptroller’s Justice Court Fund. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeMonitoring of Select Programs
… possible for as long as possible through advocacy and the development and delivery of person-centered, … individuals to maximize their ability to age in their community and avoid higher levels of care and publicly … on AAAs’ reported Unmet Need in 2017-18, to specifically fund services for clients who are eligible for but not …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. The audit covers the period July 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsComptroller 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.” Village of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 96-6
… same insurance agency through which the town's insurance is placed, but who does not receive a commission on the town's insurance and is not an officer, director, employee or stockholder of the … or vote on any matter affecting the insurance agency. This is in reply to your request for our opinion concerning a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6State Agencies Bulletin No. 932
… 19-Lag and 20-Current for Institution and Pay Periods 18-Lag and 19-Current for Administration agencies to ensure … withheld during 2009. Failure to meet these deadlines may result in negative tax consequences for the employee. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… Agency Actions Reporting Taxable Fringe Benefits It is the agency’s responsibility to provide OSC with the … vehicles and chauffeur services. If an employee is unable to substantiate business use, all miles driven are deemed to be for personal use, and the value is included in the employee’s income. Personal use of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… PayServ as soon as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution agencies and Pay Periods 18-Lag and 19-Current for Administration agencies, to ensure … for tax year 2012. Failure to meet the deadlines may result in negative tax consequences for the employee. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1098
… PayServ as soon as possible, but no later than Pay Periods 18-Lag and 19-Current for Institution and Pay Periods 18-Lag and 19-Current for Administration agencies to ensure … for tax year 2011. Failure to meet the deadlines may result in negative tax consequences for the employee. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of … value exceeds $15,400. Special Commuting Rule - Commuting is valued at $1.50 each way ($3.00 per round trip) for each day the vehicle is used for commuting. This method may only be used by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… their community’s true financial picture. But our work is not done. The value in our system will be borne out over … The creation of the ‘early warning’ monitoring system is the centerpiece of the Comptroller’s fiscal stress initiative. The Fiscal Stress Monitoring System is based on financial information provided to DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesSherrill City School District – Reserve Funds (2017M-247)
… whether the Board properly established reserve funds and maintained them at reasonable levels for the period July … Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… The District is governed by a Board of Education. General fund budgeted appropriations for 2016-17 totaled … 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. The Board did not adopt a reserve fund policy and some reserves are overfunded. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m