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Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… The Sullivan County IDA (SCIDA) has established a Uniform Tax Exempt Policy for both general and specific-purpose …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Background Our initial audit report, which was issued on September 19, 2014,determined whether the Department … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsState Agencies Bulletin No. 1125
… ID field by both the AI (Automated Interface) file and on-line data entry process: SSNs with the numbers “900-999” … ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in order for accurate … to verify the Social Security Number as identified on the employee’s Social Security Card. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the … and varied financial experience are perfectly suited to helping manage the Fund,” DiNapoli said. “We are fortunate … years and look for innovative opportunities that offer attractive, risk-adjusted returns,” said Vicki Fuller, the …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerFuel Purchases
… The Authority spent over $7.5 million and $7.3 million on fuel in fiscal years 2012-13 and 2013-14, respectively. … buses, it spent approximately $11,000 more than necessary on fuel for two subsidiaries. Key Recommendations Implement …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesDivision of Housing and Community Renewal Bulletin No. DH-22
… five (5) and ten (10) year Longevity Payments effective on the first day of the pay period which next begins … who are eligible to receive earlier effective dates based on the new provisions. The agency must submit a Pay Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesRochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435State Agencies Bulletin No. 468
… Codes TF8 and TF9 and the amount will be displayed on the payroll register. The earnings description and amount will also be displayed on the employee's paycheck. Questions Question regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsNorth Shore Central School District – Fuel Inventory (2017M-89)
… do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any differences should be promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued … from potential vendors and award the contract for report card services on the basis of a competitive process. Enter …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSaranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District … on actual hours or days worked and Board-authorized hourly rates or annual salaries. … Saranac Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Weedsport Central School District – Financial Management (2016M-94)
… year’s budget by addressing the District’s reliance on non-recurring revenues as a financing source. The District … Recommendations Continue to reduce the District’s reliance on non-recurring revenues, such as fund balance and interfund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Islandia – Overtime (2023M-121)
… $7,528 without preapproval or documentation explaining why the overtime was necessary. The Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… [read complete report – pdf] Audit Objective Determine whether East Hampton … but indicated that they will initiate corrective action. Appendix B includes our comments on certain issues officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… However, we found that the allocation method is not based on the cost of actual services provided. Instead, Town … Continue to develop an allocation plan based on the direct relationships between the various services …
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
… Overview Pursuant to the 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 … The daily investments of the STIP are managed by the OSC Pension, Investments and Cash Management Division and is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewCity of Hornell – Business Improvement District (2018M-38)
… and Falsifying Business Records in the First Degree. On January 7, 2022, the Executive Director pled guilty to … take corrective action. Appendix B includes our comments on issues raised in the City’s response. … Determine whether …
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
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal … them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the …
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)
… because the Council adopted budgets that were not based on prior year’s actual results of operations. The City’s debt … Require the Mayor to prepare a realistic budget based on prior year’s actual results for the Council to approve and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30