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City of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime savings are …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16State Agencies Bulletin No. 1275
… To notify agencies of the new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and 618 PAF Arrears Before … for members of the New York State Police and Fireman Retirement System (PFRS). Affected Employees Members of PFRS … OSC Actions OSC has created new deduction codes 616 PAF Retirement Before Tax (PAF BTX) and 618 PAF Arrears Before …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionXIX.1 Overview – XIX. Project Costing (PCIP)
Projects are established in SFS to serve a multitude of business processes for State Agencies including facilitating billing to the Federal Government tracking capital spending cost and other various business needs
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… States Attorney Beth Drake announced that former Albany resident Joseph F. Grossmann, 68, pled guilty to Bank … the defendant’s health and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1220
… employers are required to furnish each employee with a Form W-2 by January 31, 2013. 2012 Form W-2 Content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Selected Aspects of Discretionary Spending
… incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support … We question the following ten payments totaling $14,814 as it is unclear how the Authority determined the reasonableness …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… mission statement is to provide “transit services that are safe, efficient and at a reasonable cost.” To accomplish … specifying which types of discretionary spending are appropriate and the dollar thresholds for each. In … what type of supporting documentation and formal approvals are necessary for such costs. Key Findings The Authority did …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Collection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … and Office of the Medicaid Inspector General officials have made progress in correcting the problems we identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… million to the District’s reserves with no documented plan or justification for the excessive funding levels, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli Releases School District Audits
… report and the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway garage capital project for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is governed by an elected Board of Trustees comprising four elected Trustees and an … Village from entering into contracts in which an officer or employee has a prohibited interest. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Board of Directors. It receives foreign fire insurance money and conducts fund-raising to supplement the money it receives in the Village budget. In December 2014, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardFranklin Square Water District – Life Insurance Policies (2013M-127)
… Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of Franklin … cash surrender value of $155,717 as of December 31, 2012. In addition to individual life insurance policies not being …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Section Overview and Policies: This section provides Online Agencies with information related to … to the agency to refund the amount owed (please refer to Section 10.B - Refunds Owe to the State by an Employee - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent … benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. Background … members. The Authority is a public corporation formed for the purpose of providing housing services in the City of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … Review and revise the Company’s bylaws and adopt a code of ethics and written policies and procedures to provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsShelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132