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Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund … The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar year. …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… on overpayments made to the office supply store and seek reimbursement if applicable. … Village of Mastic Beach …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150State Agencies Bulletin No. 2175
… Article 49.2 of the 2021-2026 ISU Agreement between the State of New York and CSEA and the Office of Employee … upon the return from leave. Agency Actions: Employee Reimbursement Distribution Method If an employee provides … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceState Agencies Bulletin No. 2073
… Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/2022 are eligible to receive the 2022 CSEA ISU … list of eligible titles) and is required to wear a uniform on a daily basis in their performance of their job; and Does … who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … Town Board (Board) comprising a Town Supervisor and four Board members. The Town’s 2013 budgeted … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsState Police Bulletin No. SP-129
… State Police of the new Additional Pay code and procedures for processing Hazardous Duty Pay. Affected Employees … 17 Background Chapter Law 69 of the Laws of 2010 provides for an annual Hazardous Duty Pay Payment to Troopers in … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/8/10 Payment Information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payAcceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also include …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … used to process driver licenses and vehicle registrations. In addition, the Department processes more than 6 million …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsLaurens Central School District – Budgeting and Reserves (2013M-135)
… the planned balances to be accumulated in each reserve and how the reserves will be used. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Germantown Central School District – Financial Management (2013M-230)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2011 … through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The … The audit found Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local governments … economic growth and fund essential services may lead to challenging budget decisions ahead.” The tax cap, which first applied to local governments and school districts in 2012, limits …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … such as reviewing financial reports, audit logs, or change reports provided by the financial software. Review the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Food Metrics Implementation
… tracking and reporting New York State food purchases in compliance with the State Finance Law. This audit covers … subsection 4 of the State Finance Law (Law) was amended in 2013 to promote the sustainability of local farms by … agencies with the procurement of New York food products in part by providing information to decision makers on the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… months of 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. Through June, local … proven, sales tax can be an unpredictable revenue source for our local governments. I urge municipal officials to be …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387