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City of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for next succeeding fiscal year. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20State Agencies Bulletin No. 1280
… of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not … PEF participants informing them of the tax implications. For Administration pay cycle agencies, these transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284XIII.10 Overview – XIII. Employee Expense Reimbursement
… to State Offset functionality in SFS, or submit a personal check to the Agency to refund the amount. Agencies must … should ensure the monies are repaid to the State by check. Depending on how the employee received the overpayment … Owed to the State by an Employee - Using a State-Issued Check 10.B - Refunds Owed to the State by an Employee - Using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… away from their official station for at least 30 percent of the work year. In addition, Business Units may advance … Units must have procedures to ensure timely accounting of travel advances. These procedures should include timely submission of Expense Reports, and procedures for ensuring an employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to … fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The School District … receipts to the to the budgeted tax levy for each fiscal year. Library officials should confer with their legal …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Temporary Housing Costs associated with the department of social services’ temporary housing program are higher than in …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not … that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … or requiring that a new proof of residence be submitted when a student’s address changes. Key Recommendation … residence of students and require new proof of residence when a student moves. … Elmwood Village Charter School …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Review of Trivision Tek Group, Inc.
… future awards with multiple funding sources to ensure ESD does not pay contractors for services paid or payable from …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Housing Assistance – Federal Funding and New York
… for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting … certain income limits and pay rent equal to 30 percent of household income, the affordability benchmark established by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceUnified Court System Bulletin No. UCS-316
… using an overpayment earnings code or an AC-230 . In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-system