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Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project benefits to be provided is not well-defined or required to be documented. Therefore, it is possible that … financial assistance if job creation and economic goals or other terms of the agreements are not met. The Board did … and recapture of benefits. Include detailed recapture or default and remedy provisions in project agreements. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCUNY Bulletin No. CU-374
… Officer (Full-time) Be in Active pay status for at least 100 workdays from December 1 to May 31. $294.00 Campus Peace … Assistant (Full-time) Be in Active pay status for at least 100 workdays from December 1 to May 31. $176.00 Campus … be displayed on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… permit the Department to grant waivers, temporary or permanent, to a facility to allow it to continue to operate while corrections are made or alternative means of compliance are achieved. Our initial … there was limited assurance that violations were corrected or mitigated during the time frame allowed by the waivers. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… all financial duties without sufficient oversight or other mitigating controls. Bail and civil office cash … to Department checks without his direct oversight or review. Bank reconciliations were not prepared properly or timely. The Department’s computer system allowed for the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCUNY Bulletin No. CU-310
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… will not properly accounted for, that moneys could be lost or stolen, or that the Trustees will lose interest that could have been … which money can be invested, and requiring FDIC coverage or other security for bank accounts. Develop procedures to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… have a competitive edge to recruit the best and brightest. New York State’s 55b/c programs are specialized, coordinated … to place individuals from these vast talent pools into entry-level positions with the State. The Office of the State …
https://www.osc.ny.gov/jobs/55bcMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… in New York State possess adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose property they might damage as a result of an … these costs on insurance carriers that issue policies or contracts of automotive bodily injury insurance. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalReal Estate Portfolio
… Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for … inventory controls for its property and report annually on all property held. It also requires authorities to transfer … 31, 2012. Key Findings The Authority has not accounted for all of its property holdings. Specifically, the Authority's …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioXII.7.D Expedite Requests – XII. Expenditures
… will provide a significant, material benefit to the vendor or State. These situations may include, but are not limited … public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. The expedite process may … request (e.g., the potential amount of interest saved or a vendor statement demonstrating hardship). BSE will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsState Comptroller DiNapoli Releases School District Audits
… not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Local sales tax collections in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas … consistent growth over the last few months is a positive sign of our economic recovery and life moving forward as we …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… robust when compared to pre-pandemic levels, up 9.2% (or $133 million) from November of 2019. “As has been the case … collections totaled $696 million, an increase of 12.6% – or nearly $78 million – when compared to November of 2020. … payments to local jurisdictions in those months upward or downward accordingly. During the other months, including …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberVillage of Upper Brookville – Justice Court (2013M-160)
… once per month. The Board has not established any policies or procedures requiring the court clerk to record, sign and … adequate procedures to monitor the court clerk’s duties or review her work. The court clerk performed several key … segregation of cash custody and recordkeeping duties, or institute compensating controls. … Village of Upper …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the water fund owed … duties within the water operation's accounting function or implement compensating controls. Implement water billing … errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Dunkirk – Justice Court (2013M-106)
… and did not properly segregate the Court Clerk’s duties or establish compensating controls. Key Recommendations … to ensure that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to … segregation of cash custody and recordkeeping duties or institute compensating controls. … Town of Dunkirk Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller DiNapoli Releases School District Audits
… technology (IT) existing policies were enforced (or enforceable). In addition, officials did not ensure IT … did not maintain up-to-date IT asset inventory records or enter into adequate written contracts with all IT service … use a competitive method to procure professional services or enter into written agreements with service providers. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and … is adopted. … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3