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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s … following positions responsible for Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … Board of Fire Commissioners. The District’s expenditures for the fiscal year ending December 31, 2011 were … The Board did not ensure that the District only paid for actual District expenses, necessarily incurred on …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Ordinary Disability – State University Police Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … benefit equal to the greater of: 1.66 percent of your FAS for each year of credited service; or 1.66 percent of your FAS for each year of credited service, plus 1.66 percent of your …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disabilityDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsSUNY Bulletin No. SU-134
… for processing stipend increases for Graduate Students in GSEU. Background Article 5, Section 5.9 of the 2006 … increases Graduate Assistants and Teaching Assistants in Bargaining Unit 28 must be employed at the time of payment … employee’s Job Data record provided the employee remained in BU28. Prior to submission of the stipend increases, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedCUNY Bulletin No. CU-310
… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice … 117XX (except 11719, 11764, 11778, 11786, 11789 & 11792) Westchester County 105XX, 106XX, 107XX, 108XX Rockland County … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesNewstead Fire Company –Internal Controls (2014M-92)
… Company members submit a written disclosure to the Board when they have any direct or indirect financial interest in a … used (with supporting documentation) and returned; tickets distributed and sold; prizes purchased and awarded; and the number of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92DiNapoli Halts $24 Million in Suspicious Tax Refunds
… more than $24 million in questionable personal income tax refunds so far in 2014, after finding 7,482 improper filings … My office works diligently to make sure only legitimate refunds are paid.” DiNapoli’s office audits all New York … bills prior to payment, including personal income tax refunds. The majority of questionable returns were filed by …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to … duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … only those user permissions that are essential for her job duties. Periodically produce and review activity logs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… to the Commissioner of Taxation and Finance. Create an AP Adjustment Voucher in SFS as described in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the … advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank … and ensure that an independent reconciliation is prepared for the money received by departments and deposited by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Albany City School District – Separation Payments and Information Technology (2012M-251)
… which comprises seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are … and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Bolivar – Community Development Block Grant (2013M-353)
… $3,000. In addition, several contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or implement procedures to track CDBG funding and document …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, did not establish policies and procedures to guide staff when processing claims, which were not audited prior to payment. Mechanicville Housing Authority – Tenant Rents …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1718
… Employees Employees who receive qualified parking benefits from agencies Background The IRS issues guidance on an annual … on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer if: The parking is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsComptroller DiNapoli's Legislative Program
… Program – S.8357 (Sanders/A.9574 (Anderson) - Allows a bank, in the discretion of the comptroller and the … placement program. 2025: Passed by the Senate Community Bank Deposit Program – S.8406 (Sanders/A.9573 (Vanel) - …
https://www.osc.ny.gov/legislation