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Town of Rush – Board Oversight (2014M-193)
… Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. Budgeted appropriations for 2014 … not audit claims prior to payment during fiscal years 2012 and 2013. The Board did not conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Lewis – Highway Purchases (2014M-103)
… Background The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by … all purchases contained adequate supporting documentation, and the Board authorized a claim for prepayment of materials … year. Key Recommendations Ensure that all Town officials and employees involved in purchasing have a copy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. Background The Orient Fire District is a district corporation of the State, … residents, is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Agencies Bulletin No. 2435
… to all employment and income taxes. Federal, State and New York City income tax withholding will be calculated using … Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several pension payment options, all of which will provide you with a …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionOpinion 95-22
… foreign fire insurance tax for that purpose. July 27, 1995 Peter D. Phillips, Treasurer Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… Thomas P. DiNapoli released the following statement today regarding the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan … Thomas P DiNapoli released the following statement today regarding the update to the citys Financial Plan …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide … The Location section of the Vendor Record contains sets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs … Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… SECTION OVERVIEW AND POLICIES There are many State and Federal laws governing the access … protected by law. Process and Document Preparation: There are limited business processes where confidential information is needed in the SFS. As such, there are restricted fields in which Business Units enter the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationComptroller DiNapoli Releases School Audits
… his office completed audits of the Chatham Central School District , Cherry Valley-Springfield Central School District , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School … his office completed audits of the Chatham Central School District Cherry ValleySpringfield Central School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsCapital Program Revenue and Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Capital … Revenue and Expenses (Report 2014-S-54 ). Background The New York Racing Association, Inc. (NYRA) holds the … To determine the extent of implementation of the recommendations in our …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followMTA-NYC Transit Medical Assessment Centers
… performed medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the … has six operating constituent agencies; two of them, MTA Bus Company (MTA Bus) and New York City Transit (Transit), provide bus … performed medical examinations for NYC Transit and MTA Bus employees in an economical manner …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a … the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… The audit covers the period February 1, 2011 to June 30, 2014. Background Riverbank State Park (Riverbank), a … at least $10,485 in licensing fees and potentially as much as $37,034 in additional fees, as a result of … on the underreported Tri-State revenues identified in this report. Follow up on the $37,034 of potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessions