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Village of Palmyra - Justice Court Operations (2019M-202)
… Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were … cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the … Determine whether the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202New York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin withdrawing the United States from the … on climate change is a shameful move. "I was in Paris to support the development of the Paris Agreement and saw … the commitment and dedication of the global community to proactively address climate change and save our planet. …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementTown of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … The purpose of our audit was to evaluate the Clerks financial management practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28PSCH, Inc.
… related to the entertainment of its employees at a staff picnic which is a non-allowable expenses under OMH …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… State Comptroller Thomas P. DiNapoli today released the report from the Decarbonization Advisory Panel. The report examines the financial impacts of climate change on … risks and opportunities of climate change. In the report released today, the panel offered a series of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelTown of Virgil – Board Oversight (2015M-40)
… to assess the Town’s internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … is a complete list of unpaid bills. Establish policies for accountability over fuel purchases and use. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Broadalbin – Leave Accruals (2014M-88)
… adequacy of the Town’s system to monitor leave accruals of highway department employees for the period January 1, 2012 … Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key Findings There is no system to ensure that highway department employees request permission from the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Union – Financial Condition (2016M-192)
… bills for all water and sewer services based on accurate meter flows and set rates sufficient to cover operating …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Murray – Capital Projects (2014M-086)
… 25, 2014. Background The Town of Murray is located in Orleans County, had a population of approximately 4,988 as … work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… November 30, 2013. Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It … a claim for prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Report Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment report and the enroll/job report. You use the regular report … Three different report types can be submitted through Retirement Online the regular report the adjustment report and the enrolljob report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesWaterloo Central School District - Financial Condition Management (2019M-137)
… that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Approved more than $9.3 million … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Opinion 95-3
… (calculation of amount set aside for county or educational purposes when cities and county levy the same … tax); (allocation of amount not set aside for county or educational purposes when cities and county levy the same … The amount of county sales tax set aside for county or educational purposes must be determined from the county's …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Risk Management Planning Group
… of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively addressed the risk of … Planning Group (RMPG) serving in conflicting roles of insurance broker and Third Party Administrator (TPA) for … provides a guaranteed source of workers’ compensation insurance for employers within New York State. In 2001, NYSIF …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 2031
… Federal Tax Data page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected … Version W-4 – 2020 or later and for whom an IRS Lock-in Letter, Lock-in Adjustment Letter, or Lock-in Release Letter is received or on file are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsMaximus, Inc.
… Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incUnified Court System Bulletin No. UCS-81
… the full or prorated share of their statutory salary for calendar year 2004. Affected Employees Judges who served … January 1, 2004). Prorated Salary: The prorated salary for judges who were hired and/or had a salary change and/or … at each salary rate. A separate amount must be calculated for each salary rate. Divide the number of days at each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judgesTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339