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Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… benefit calculation if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be eligible …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the … 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods were received, and four claims included sales tax or late fees. The Board did not ask for and was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mXII.8.C Payment Intercepts – XII. Expenditures
… After the Business Unit makes a determination that funds scheduled to be paid to one entity must be diverted, in … original entity to be paid The entity in which to divert funds to A proper justification A contact person at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCity of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… has not adopted appropriate policies and did not receive or review sufficient financial information to appropriately … within the Village did not disclose any material errors or irregularities. However, we found that the Village has not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Article VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableVillage of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Personal Income Tax and Property Tax
… as of September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with … select special education programs in-house. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… the Supervisor with claim abstracts that were incomplete or unsigned. The Supervisor did not submit financial reports … should annually audit the Supervisor’s records and reports or retain an independent auditor to do so. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… The former Executive Director of Hornell Partners for Growth (HPG) was charged with Grand Larceny in the Fourth … Degree and Falsifying Business Records in the First Degree for allegedly stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business Improvement District, according to …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger module. … should be done as APJV or GLJE transactions using the same account codes. See Section 1 – Accounts Payable Journal … service fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesTown of Morehouse – Records and Reports (2021M-182)
… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … reports to the Board. Town officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182East Hampton Housing Authority – Board Oversight (2017M-33)
… of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… revenues to participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. … our recommendations and indicated they planned to initiate or have already initiated corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and