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… totaling $3 million. Key Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use Policy, or … employees do not always maintain complete, accurate fuel logs to support fuel purchases, as required by the State Use … who purchase fuel. Ensure DEC employees complete fuel logs accurately and timely. Ensure DEC supervisors review, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… part of the monthly review of the Treasurer’s report and while conducting the annual audit. Provide monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Fire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … Basic financial statements for the State of New York are prepared in conformity with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Butternuts – Highway Facility Capital Project (2021M-94)
… the procurement policy, applicable statutes and contract terms. Town officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending date of agencies choice. Guide to Financial Operations REV. 04/07/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Livonia – Justice Court (2015M-76)
… through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which is … the Courts financial operations for the period January 1 2013 through March 17 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Agency Financial Reporting Package
… (OSC) to gather data-in-process which has not been entered into the Statewide Financial System (SFS) as of the closing … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Perth – Supervisor’s Records and Reports (2024M-149)
… as of March 31, 2024 the general fund was overstated by $584,018 and the highway fund was understated by $123,066. As a result, the Board lacked reliable records … fund cash balances as of March 31, 2024 were overstated by a combined total of $460,952. File timely the Annual …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively monitor and manage the Town’s financial … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. … accurate and timely accounting records and reports to allow the Town Board Board to effectively monitor and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140State Agencies Bulletin No. 894
… Eligible employees’ records will be updated manually by OSC to reflect the increase. If the employee’s NYS Grade … Agency Actions The following procedures must be used by the agency when submitting transactions for Pay Period 1: … report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesState Contract and Payment Actions in March
… Department of Health $16.1 million to New York eHealth Collaborative, Inc. for the Statewide Health Information …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-marchState Agencies Bulletin No. 1619
… for this program. OSC Actions OSC has created a new status field on the State Tax Data page labeled FLI (Family … employees’ Form W-2 beginning in tax year 2018. Deduction Refund Processing Refund requests for an erroneously processed Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Rensselaer, for his role in teaming with two DPW employees to divert $46,000 from the city by pocketing the cash from … of their jobs with the city. Mr. Capuano was sentenced to five years of probation by The Honorable Judge Andrew … month. Mr. Capuano’s sentencing follows his guilty plea to the charge of Grand Larceny in the Fourth Degree (a Class …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than … An analysis of state personal income tax PIT filers from 2015 through 2019 reveals New York …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends