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Comptroller DiNapoli Releases Municipal Audits
… Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each … They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cincinnatus – Financial Operations (2016M-238)
… of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. … an elected five-member Town Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Unified Court System Bulletin No. UCS-234
… all transactions for enrollments, cancellations, and/or changes in a biweekly file. Agency update is not available … these deductions. Questions To obtain authorization forms or eligibility information, contact Ask Unum at [email protected] or by telephone at 1-800-275-8686. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesCUNY Bulletin No. CU-298
… Earnings End Date: 6/7/07 Earn Code: UA6 Amount: $176.00 or $294.00 per attachment Payroll Register and Employee’s … amount will be displayed on the employee’s paycheck stub or direct deposit advice. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentAccounts Payable Advisory No. 27
… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateState Agencies Bulletin No. 663
… in or have been in Bargaining Unit 01 at any time since 4/1/03 with Dues (Code 291 ) or Agency Shop Fee (Code 295 ), … retroactively as follows: Effective Date Biweekly Amount 4/1/03 $17.98 4/1/04 $18.47 4/1/05 $19.02 4/1/06 $19.59 … be directed to the NYSCOPBA Office at 518-427-1551 ext. 240. … To notify agencies of an automatic Dues and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/663-new-york-state-correctional-officers-police-benevolent-association-incWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local … property taxes billed) to the lower of two percent or the rate of inflation. (Individual property tax bills are based … data to compute the tax cap; and establishing requirements for reserves of excess funds. For more information, see …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… developed a formal written fund balance and reserve policy or comprehensive multiyear financial and capital plans for … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Orange Lake Fire District – Budgeting Practices (2015M-146)
… Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did … assumptions using historical trends, actual expenditures or both. Evaluate the amounts budgeted for reserve accounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Delaware County – Vehicle Usage and Disposal (2014M-258)
… the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately 48,000. The …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Further, the Board has not adopted other policies or procedures for financial operations such as cash receipts … Board did not adequately segregate the Treasurer’s duties or implement sufficient compensating controls. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had 2015 and 2016 employment goals to create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65CUNY Bulletin No. CU-213
… Purpose To explain processing of the Prepaid Legal Service Benefit … 37 (Bargaining Units SF, SJ, T9, TG, TH, TJ, TK, TL, TM,TO, TP, TR, TU, TX, U3, U6) $70.00 PL3 SEIU Local 246 … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-213-prepaid-legal-service-benefit-cuny-employeesVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… to OSC that was 88 days late. The Board did not perform, or contract with an independent auditor to perform, an annual … days after the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Wurtsboro – Financial Operations (2017M-71)
… duties over billing, cash receipts and disbursements, or implement compensating controls. Key Recommendations Adopt … the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate oversight of the Clerk-Treasurer’s work …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… police department personnel. There are no written policies or procedures governing how leave time accrual records are maintained or who is responsible for monitoring the balances, and as a …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Village of Franklin – Fund Balance Management (2018M-13)
… Village officials have not developed multiyear financial or capital plans or a fund balance policy. The Clerk-Treasurer did not provide …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… The Authority did not establish a formal process to review or approve water and sewer penalties or account adjustments. Officials have not provided employees …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m