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IX.8 Federal Grant Refunds – IX. Federal Grants
… cognizant agency without first recording the refund in the SFS as described in these procedures. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsCity of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 293 applicable physical … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… such as doors with slower closing speeds. 33 at the Courthouse, such as accessible entrances to restrooms and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … fiscal years ended June 30, 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s … be disallowed. These ineligible costs included $1,026,139 in personal service costs and $1,924,379 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… support, payment processing, information services, telephone collections, and judgment enforcement. The current … written on summonses, such as bad addresses and false telephone numbers, contributes to collection difficulties. … enforce the collection of outstanding fees and fines. The number of calls to respondents had decreased materially from …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In … timely manner. Develop a process to identify and follow up with employees who have not completed the required IT …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userDeRuyter Central School District - Information Technology (2019M-175)
… media on District computers. Provide IT security awareness training to employees. Restrict user permissions to the … use of social media. Provide formal IT security awareness training to employees. Evaluate network and SIS user …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 774
… To explain OSC’s automatic processing of the General Salary and Longevity Increases and to provide agencies with … New York State and NYSCOPBA (BU21) and provides for salary increases and additional payments for those employees … and 4/3/03 Institution. Revised April 1, 2003 Salary Schedules are attached . April 1, 2004 General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitrationState Agencies Bulletin No. 278
… for the Time Entry Panel to report overtime worked due to events of September 11, 2001 Affected Employees Employees in Executive Agencies who are working overtime due to events of September 11, 2001 Effective Date September 11, … to facilitate tracking of expenditures related to the events of September 11, 2001. The primary means of tracking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11DiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… growth for the city and the state. “New York City is a key driver of the state’s economic strength,” DiNapoli said. … levels. Wall Street wages in New York City, a critical driver of local and state personal income tax revenue, remain …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … than forecast by the state Division of the Budget (DOB) in the Amended Executive Budget Financial Plan in February (latest projections), and $6.8 billion higher than forecast in … Tax collections for State Fiscal Year 202021 totaled $824 billion $3 billion …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District , Margaretville … his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 796
… employee who becomes eligible for an LLS payment for the first time on or after March 31, 2008 shall not receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/796-april-2008-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… management plan that includes, among other things, a map identifying boundary lines and acreage of eligible and … Audit Oversight of New York State Forest Tax Programs Online Tool Interactive Statewide Map of Tax Breaks Track state and local …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesCandor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… January 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for the 2013 … Town of East Fishkill Recreation Department Cash Receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Pierrepont – Fiscal Stress (2014M-314)
… July 31, 2014. Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. … for the highway fund. Key Findings The Board did not have a policy that establishes a reasonable amount of … The Board has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Other Bulletin No. 43
… who meet the eligibility criteria as follows: Active, Leave With Pay (except Paid Sick Leave) or Leave of Absence (related to Workers’ … a Payroll Status of Active, Leave With Pay (except Paid Sick Leave) or Leave of Absence (related to Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-43-april-2018-state-university-construction-fund-scfOpinion 2006-5
… of elected officials, we have concluded in previous opinions that a town board, pursuant to the authority in Town … see also 1991 Op Atty Gen No. I 91-40). In these opinions, we noted that section 27(1) contains no local law … see Municipal Home Rule Law §10[1][ii][a][1]). Since these opinions were rendered, however, there has been a judicial …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5