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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… funds. However, we found that the allocation method is not based on the cost of actual services provided. Instead, … flat percentage rate to each department’s budget, which is not equitable because all the departments do not use the same type and degree of services. Additionally, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XIV.3.A Overview – XIV. Special Procedures
… State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCity of Hornell – Business Improvement District (2018M-38)
… Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow City officials … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Director) totaling $24,955. Based upon our audit findings and subsequent investigation, the Executive Director of the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewIX.7 Overview – IX. Federal Grants
… Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City … 2012 fiscal years were approximately $67.2 million and $69.9 million, respectively. Key Findings From 2007 to 2011, the … costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It appears that the Council was …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … When completing the DRO template, please be sure to fill in all required fields, as indicated by an asterisk (*). It … have Adobe Acrobat Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… in fighting corruption.” “Today’s arrest was the result of a lengthy investigation by the State Comptroller’s … was released on $1,000 bail and is due back in court on Nov. 5. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mHuman Resource Practices (Follow-Up)
… ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… and approval of estimates for usage and adjustments to customer accounts. Ensure that unpaid water and sewer bills …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Ellery – Justice Court (2014M-269)
… the financial records and apparently misappropriate funds. Not all collections from individuals had corresponding … and monthly Justice Court Fund reports. The Justices did not perform monthly accountability analyses and did not maintain a list of bail pending and other types of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Nurse Licensing (Follow-Up)
… audit found the Department was challenged to ensure investigations, particularly Priority 1 complaints … difficulties using available data to monitor and manage investigations. Key Finding Department officials have made …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Putnam County – Court and Trust Funds (2024-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres … Valley Stream Mayor Edwin Fare, have brought the concerns of their constituents to the attention of my office. As a …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial … interface process. Through this process, an internal agency system electronically transmits data to the SFS and … creates data extract files to send back to the internal agency system. Agencies may originate bulkload transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfs