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City of Watervliet – Financial Condition (2017M-230)
… January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Yonkers – Budget Review (B6-14-13)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … for sales tax, City income tax surcharge, metered water and sewer rents may not be achievable. The budget does not …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … organization that provides fire protection services for the residents of the Town of Alden in Erie County, … or monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesBarnard Fire Department – Financial Controls (2015M-134)
… for the period January 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in … for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Graded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does … year. Fiscal Year End System Average Rate, Excluding GTLI Contribution Stabilization Program Graded Rate System Average …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… cash register and stated that one employee was required to count the cash collected at the conclusion of the day. … desk. Ensure that on a daily basis two employees count the cash receipts collected and compare the total with …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 totaled … The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Saranac – Payroll (2014M-289)
… over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used … because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town … payrolls and maintaining leave records. Ensure the Secretary and building maintenance employee discontinue using …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161DiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because of poor budgeting, the overuse of rainy day funds to finance day-to-day operations and insufficient … Comptroller Thomas P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionOpinion 89-38
… also be prohibited under section 113(a). October 12, 1989 Dr. William L. McGee, School Business Administrator Newfane …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 2000-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING … fixed and certain; that is, the obligation is dependent on variables, such as salary increases, years in service or … Comp No. 82-220, p 278), they are hereby superseded, based on the analysis of NYPIRG , supra and Incorporated Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 1379
… from Federal withholding for tax year 2014, must file a new Form W-4 by February 17, 2015 to claim exempt for tax … all employees appearing on the report. If the employee does provide new forms, agencies must update the employee’s … unless specified under ‘Additional Withholding’ below” radio button. Save the page. Note : The above steps must also …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015DiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or … for the first half of 2014 compared to the same period in 2013, according to a report issued today by State Comptroller … of more than 4 percent during this period. “While sales tax revenues continue to increase across the state, the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyBank Street College of Education – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized … developmentally oriented, culturally sensitive child care and support to families of children up to five years and … services into the child’s home, preschool, or child care program. In addition, the program evaluates children to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefits
… to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by the Department of Labor … our examination objectives, we selected for audit benefit payment requests and payments based on risk. We identified high risk payment requests and payments by analyzing the daily payment …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsTuition Assistance Program – Wagner College
… Purpose To determine whether Wagner College officials complied with … of Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the … Education Services Corporation (HESC) and is designed to help eligible students pay postsecondary tuition charges …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Agencies Bulletin No. 1349
… program. Memorandum 2014-24 from the Governor’s Office of Employee Relations (GOER) dated 10/01/14 provides additional … is calculated at the straight time rate based on the employee’s salary on the Effective Date. Agency Actions To … Begin Date: Appropriate Effective Date or last day the employee is Active Earnings End Date: Same as Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1349-2014-csea-and-pef-over40-comp-time-ii-cash-outSelect Financial Management Practices at the Office of Transportation and Parking Operations
… University’s (Stony Brook) Office of Transportation and Parking Operations (TPO) are appropriate and reasonable. Our … in the revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operations