Search
Town of Newstead – Joint Highway Facility Project (2012M-260)
… audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, … the Board authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to … involvement with not only the construction phase of a joint highway facility (Project) but the facility’s future …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Village of Middleport – Water and Sewer Rents (2013M-313)
… As of September 13, 2013 she had not recorded any cash receipts for the 2013-14 fiscal year, which began June 1, and the most recent recorded cash disbursements were through July 2013. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Wyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees … records to effectuate the transition to the new increment system. Specifically, the following changes are being made: … To explain the new increment system and codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Purpose of Audit The purpose of our audit was to determine if the Board provides adequate oversight of the District’s process for cash disbursements for the … The purpose of our audit was to determine if the Board provides adequate oversight of the Districts process for cash disbursements for the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, … to New York State Comptroller Thomas P. DiNapoli. "Sales tax collections are a crucial, yet unstable source of revenue … Local sales tax collections showed sluggish growth in 2016 compared to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … property taxes and water rents were properly accounted for. Incompatible duties were not segregated and the Clerk …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… as set forth in the Notice of Sale published in The Bond Buyer on March 11, 2021. The bonds will be dated as of the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … Village of Rockville Centre Cash Receipts from Recreational Activities and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… over-estimated revenues for the years 2008 through 2012 by an aggregate of more than $126,000, which is more than a … fuel inventories, no one can be sure that fuel purchased by the Town is used only for Town vehicles and equipment. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Agencies Bulletin No. 1858
… will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates Effective for payroll … in 2019 that remain uncashed as of March 26, 2021, to OUF in April 2021. Agency Actions Agencies must notify … can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 2,954,389 2,954,389 Education - payment to school district 21,893,273 21,893,273 Debt … debt 17,529,560 1,300,000 18,829,560 Payment to bond refunding escrow agent (37,284,144) … of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Onondaga County) Department controls are not adequate to ensure that financial activity is properly recorded and … they met their performance measures, department officials do not verify the information. As a result, the county may …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, … today by State Comptroller Thomas P. DiNapoli. “The shift of the tax filing deadline from April to July this year added … State tax receipts of $264 billion through the first four months of the state …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Bangor – Board Oversight (2012M-193)
… remit all fees and collections to the Supervisor by the 15th of the following month that collections were received. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193