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Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools with … Leave accrual usage entered into the District’s financial system was not reviewed for accuracy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harrisville Central School District – Claims Audit (2016M-215)
… October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana … in St. Lawrence County. The District, which operates one school with approximately 440 students, is governed by an … Harrisville Central School District Claims Audit 2016M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Town of Franklin – Financial Operations (2014M-32)
… totaled $1.6 million. Key Findings The bookkeeper performs most of the financial duties without oversight and does not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … as required when the new owner was no longer eligible for the exemptions. Key Recommendations The Assessor should: … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223New York State Comptroller DiNapoli Statement on Martin Luther King Day
… King’s life mission was to bring equal opportunity for all people in employment, education and civic life. His dream … his amazing work, legacy and hope for a bright future for all. … Kings life mission was to bring equal opportunity for all people in employment education and civic life …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… of Investigation (“FBI”), Thomas P. DiNapoli, New York State Comptroller, and George Beach, Superintendent, New York State Police, announced that ALBERT MELIN, the former … and other related frauds, have a devastating impact on public entities directly and the citizens they serve …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Contract and Payment Actions in April
… General Services – Purchasing Contracts $3.4 billion with JP Morgan Chase Bank National Association for statewide purchasing (P-Card), travel, and non-employee travel card services. State …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilDiNapoli: State Should Improve Financial Literacy Efforts
… New York state should improve its track record when it comes to promoting financial literacy … literacy offerings. SUNY: In coordination with the Smart Track vendor, where appropriate, use available Smart Track information and user metrics to identify potential …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsForms for State Agencies and Employees
… Authorization Fillable PDF Payroll AC 230 Report of Check Returned for Refund or Exchange Fillable PDF AC 873 … by Payee or Agency Representative for Issuance of Replacement Check Fillable PDF Purchasing and Payments AC 92 … ( PDF ) Fillable PDF TD- 346 Request for Stop Payment, Replacement Check, Photocopy of Check or Forgery Affidavit …
https://www.osc.ny.gov/state-agencies/formsComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… York for services rendered by SDS and for failing to pay millions in personal and corporate income tax. Following a … with Attorney General Schneiderman, they will pay back millions for their actions. My office will continue to work … is that this family trio launched a scheme to underreport millions of dollars in income, fleecing New York State and …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementVendor File Advisory No. 4
… is needed to ensure prompt vendor registration. Guidance : New York State agencies are responsible for or can assist with … X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationLeaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: … Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half credit for sick leave at half pay. Workers’ Compensation You will …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268IX.8 Overview – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be immediately documented and … State Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewSelkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key … supervise the check-signing process when others use it. In her absence, have authorized alternate signatories sign … checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39IX.8 Federal Grant Refunds – IX. Federal Grants
… the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to the fund from which … the States Treasury pursuant to 121 of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTown of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139