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Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Department Chief’s bank account, without oversight, and in violation of the bylaws. Records to support disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Although the Treasurer prepares monthly reports to account for the District’s financial activities and files an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Orange County Community College – Information Technology and Financial Activities (2017M-111)
… of Audit The purpose of our audit was to examine the College’s controls over information technology (IT) and … December 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSullivan County – Fiscal Stress (2013M-81)
… financial condition has declined over the last few years. For the years between 2007 and 2011, the County has spent $6.7 million more than they received; three of those five years have suffered operational deficits. In addition, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Real Estate Portfolio
… all of its property holdings. Specifically, the Authority's property reports significantly understate its holdings. The Authority has not established a current market value for its property holdings. The Authority does … Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for the period June 1, 2012 through February … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… by the tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key Findings The … does not audit claims and has not designated a claims auditor to perform this function. Instead, the Executive … someone independent of the purchasing process as a claims auditor to perform this function. Closely monitor and make …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is … Board President routinely changed the time records of the custodian, her nephew. The Board did not provide for adequate … system or travel expenditures. The Library does not have a policy that describes when it is appropriate to provide meals …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Comptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used … which auditors discussed with district officials, teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… operating surpluses totaling $2 million. Town of Pelham – Information Technology (Westchester County) The town …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1690
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Division of Housing and Community Renewal Bulletin No. DH-133
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with instructions for processing the DC37, Local 1359 FY 2024-2025 Higher … The purpose of this bulletin is to provide the Division of Housing and Community Renewal with instructions for processing the DC37 Local 1359 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… with instructions for processing the DC37 Local 1359 FY 20252026 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026State Agencies Bulletin No. 2204.1
… No. 2204 which has been removed. Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the PEF 2023 Dental Stipend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendSUNY Bulletin No. SU-146
… Increase using the Action/Reason code of Pay Rate Chg/CFS (Cor Fy Sal) and the appropriate Effective Date of Payment. … must submit an Action/Reason code of Pay Rate Chg/CFS (Cor Fy Sal), effective the date of the return from leave. For … using the Action/Reason code of Pay Rate Chg/CFS (Cor Fy Sal) and the appropriate Effective Date of Payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… proposed changes to the federal tax code. Changes to the standard deduction and personal exemptions could result in higher tax bills for some … the framework proposal would: Set the corporate income tax rate at 20 percent, and eliminate the corporate AMT. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … by SED to provide preschool special education services to children with disabilities who are between the ages of three … Other Related Audits/Reports of Interest New York Center for Child Development, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualOpinion 93-20
… hours after receipt, must "deposit and secure all sums of money received and collected by him to the credit of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-20