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State Agencies Bulletin No. 1784
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or received reimbursement from … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Cherry Valley – Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… her health insurance premiums, giving herself $5,518.77 in benefits that she was not entitled to. "Today, Jennifer … Corning Police Department for their ongoing partnership in ensuring we uncover corruption and carry out justice.” The … light. She pleaded guilty to falsifying business records in the first degree and was ordered to pay restitution in the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. … of wastewater processing costs would be reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73State Comptroller DiNapoli Releases Municipal Audits
… in operating deficits. Auditors determined that the board does not have a policy to maintain a reasonable level of fund …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1956
… for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … audit. Enter into written agreements with the Chamber of Commerce that outline the services or benefits the Town is to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Comptroller DiNapoli Releases School Audits
… Assets (Westchester County) The board did not approve the disposal of assets with a book value of $4,483. Auditors … found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling … $13.1 million of the appropriated fund balance not being used. Auditors determined the tax certiorari reserve may be …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … supported with adequate documentation. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2063
… for 2022. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR transactions as submitted by OER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022Comptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … reports were submitted to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and … over $600 have not been collected. Also, the department does not charge inspection fees up to the maximum amounts …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, … and other assets. Improper transactions must be reported to OSC as soon as they are identified. It is not appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsState Agencies Bulletin No. 2278
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background: Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0Oversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting … their goals and whether it provided effective oversight of its service provider contracts to ensure claimed expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsState Agencies Bulletin No. 1676
… of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … Employees who currently have a writ of garnishment or New York State tax levy in place and have a job location in Long Island/Westchester or New York City Background The federal Consumer Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264County of Rockland – Budget Review (B6-15-21)
… review was to determine whether the significant revenue and expenditure projections in the County’s preliminary … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… reconcile the amount of money collected with the amount of trash disposed at the transfer station. We found that over a … of at the Franklin County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer … station such as having one individual record the amount of trash brought in and record the amount of money received and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24