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IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its capacity as Treasury's fiscal agent, … control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter … or decrease the available balance of its ASAP accounts. On a daily basis, OSC BSAO initiates payment requests based on …
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,” … including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to …
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)
… District is a district corporation of the State, distinct and separate from the Town of Richland in Oswego County. … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … insurance tax, known as foreign fire insurance money, was placed in the District’s general fund checking …
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)
… The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years …
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)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. … by a nine-member Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings … reports. However, the Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the …
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 … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionUse of Vendor-Supported Technology
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period June … Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be …
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 …
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
… through December 19, 2012. Background The College is a global education, research, development and technology … facilitates the management and processing of financial, legal, research, and numerous other types of data. 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)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of … capital needs in its current estimates. … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Agencies Bulletin No. 994
… … To provide agency users with an overview of the new online help tool …
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)
… of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … separate from the Town, governed by an elected five-member Board of Fire Commissioners. District expenditures for 2016 … business at its meetings without a quorum of Board members in attendance. The Board did not ensure that the …
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
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … documented in compliance with Town policy. … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Inspecting Highway Bridges and Repairing Defects
… notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … bridge is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … timely, including three with flagged conditions and DOT was not always notified of red flags within one week, as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsReview of Advance Contract Payments
… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsHuman Resource Practices (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through teaching, … to determine if Upstate developed and consistently applied policies and procedures related to select human resource …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… were only provided to eligible students. Auditors reviewed 300 nonpublic school student records and found that 114 …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsOversight of Nurse Licensing (Follow-Up)
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed … also found the Department did not take proactive steps to check applicants’ backgrounds in relation to required moral …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow