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South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… process by which project costs are allocated based on Time and Labor data. The integration of payroll and labor … period. The reconciliation requires that labor be based on paid payroll expenditures. A system reconciliation of … costed labor and payroll expenditures will be based on the same time period. The reconciliation requires that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary … Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an Additional Annual Salary … CON, C17, C18 or C19 earnings that are mid-pay period and will pay the full amount. Agencies will need to add a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… provided adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not … provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not adequately follow up …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingState Agencies Bulletin No. 1862
… or received employer contributions to a defined contribution plan (401(k) or 403(b)) in the current tax … to uncheck the Retirement Plan check box: 400 – CUNY 403 ROTH 403 – Supplemental Retirement Annuity CUNY 404 – SUNY 403(b) Plan 412 – SUNY 403(b) ROTH 413 – NBE Tax Deferred Annuity 414 – NYT Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1862-retirement-plan-checkbox-w-2-wage-and-tax-statement-tax-year-2020Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTaconic Hills Central School District – Financial Management (2019M-155)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain … Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund balance that will be used to fund … Determine whether the Board and District officials adopted realistic budgets to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… controls over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not … management or the claims audit process. The former senior account clerk (account clerk) paid a vendor, who is a … controls over selected financial activities to properly account for and safeguard Town funds …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Oversight of Select High-Technology Projects
… the acquisition of real estate as well as the design, construction, and equipping of high-tech facilities for private companies. In some instances, the private companies then … and investment targets – in some cases, years after construction has been completed. Key Recommendations Conduct …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsMonsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62DiNapoli: Better Oversight Needed at Homeless Shelters
… bugs and vermin, exposed wiring, water damage, missing smoke detectors, expired or uncharged fire extinguishers, and … and Urban Development’s 2019 Annual Homeless Assessment Report to Congress, New York state has the second largest … ($1.1 billion) as was reported in DiNapoli’s previous 2016 report which provided an overview of homelessness and …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersOversight of Industrial Hemp
… and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) … April 1, 2016 through May 31, 2019. About the Program Industrial hemp is an expanding commodity in the United … and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis sativa L. plant …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempDiNapoli: Brooklyn Economy Sets Records
… of the recession than in the rest of New York City, the state and the nation, and its unemployment rate has fallen to … according to an economic report released today by New York State Comptroller Thomas P. DiNapoli. "It’s an exciting time … end of the recession than in the rest of New York City the state and the nation and its unemployment rate has fallen to …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsDiNapoli Launches Audits on School Safety
… remain our top priority from here on out as we lead the charge for safety in our schools." The audits announced today will examine the state Safe Schools Against Violence in Education (SAVE) Act that was signed into law in … emergency responder access to building plans and school violence prevention training. DiNapoli will also be auditing …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association … according to audits and an investigation by New York State Comptroller Thomas P. DiNapoli. Dennis Snow, 61, … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Broome , Candor Fire District , County of Clinton … Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… repair garage in the Village of Canton into a community green space with access to the Grasse River. The county and … repair garage in the Village of Canton into a community green space with access to the Grasse River …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E felony. As …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… up by $892 million, or more than 21 percent, from the same month a year earlier. Consumption and use tax collections … $1 billion in payments initially anticipated to be made in October. Spending for local assistance programs totaled $52.5 … year. DiNapoli's office issues a state cash report every month identifying actual state revenues and spending from the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-year