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Town of Shelby – Financial Management (2012M-206)
… records. Because the bookkeeper did not always enter all transactions in the computerized accounting system, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… each department’s budget, which is not equitable because all the departments do not use the same type and degree of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… the proposed budget sets forth the Governor’s priorities to address them while also recognizing the importance of … commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed … immediate notification of approval or rejection for all online payment requests with the exception of those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. … and municipal officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” … Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRichland Fire District – Board Oversight (2016M-374)
… internal controls over District financial operations for the period January 1, 2015 through July 31, 2016. … insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state … District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … activity against those estimates, allowing appropriations to be over-expended. The Board aggregately over-estimated … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… available to pay Library/Museum expenditures. Require that all receipts be supported with a manual press-numbered …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for questionable or possibly fraudulent … before payments or reimbursements are authorized. The Office of the New York State Comptroller would be pleased to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionUse of Vendor-Supported Technology
… corporation responsible for public transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCassadaga Valley Central School District – Financial Condition (2013M-249)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249College of Nanoscale Science and Engineering – Network Security Controls
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Liberty – Financial Condition (2013M-109)
… The Board’s adopted budgets were based on accounting records with discrepancies because the Clerk-Treasurer did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the … and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Agencies Bulletin No. 994
… as other helpful hints. Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in the upper right hand corner: Player The Player window is the central area from which the user can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkSodus Center Fire District – Board Oversight (2017M-108)
… Ensure that the Treasurer’s duties are segregated or implement compensating controls. Review the questionable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Taxes – 2021 Financial Condition Report
… Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax … 2021, the State’s top personal income tax rate increased to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have significant impacts in the overall level of State tax …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of New Baltimore – Procurement Practices (2013M-203)
… required, and maintaining adequate documentation. Ensure all purchases made under OGS or County contracts are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Inspecting Highway Bridges and Repairing Defects
… action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReview of Advance Contract Payments
… of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ … the contractors owed a refund of unspent funds to the State. Key Recommendations Continue to implement improved … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-payments