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City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, did not establish policies and procedures to guide staff when processing claims, which were not audited prior to payment. Mechanicville Housing Authority – Tenant Rents …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Assessment and Collection of Selected Penalties
… The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly bills … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… adequate internal controls over its financial operations for the period January 1, 2012 through June 30, 2013. … Although the Department has established policies for disbursing restitution money retained in a victims’ trust … properly segregate duties, assign authority, and provide for periodic independent reconciliations and management …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Aspects of Discretionary Spending
… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… The audit covers the two fiscal years ended March 31, 2012. Background New York State Environmental Facilities … Authority: Selected Aspects of Discretionary Spending (2012-S-158) … To determine whether the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTown of Pittsfield – Disbursements (2013M-82)
… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … We also tested 21 payroll disbursements totaling a gross amount of $13,600 to ensure that they were made for proper … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of New York Mills – Justice Court (S9-14-4)
… also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not properly reporting unresolved traffic … trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Accounts Payable Advisory No. 4
… when processing payments to vendors. Improper preparation of vouchers payable to Verizon for landline services may … field, as follows: Regular bills: The first 13 digits of the account number (containing the area code, then … code) followed by the ending service date in the format of the two-digit month, then two-digit day, then two-digit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesControls Over Cash Advance Accounts
… 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have two advance accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … District’s reserves and have continuously increased the amount of fund balance appropriated which has gone unused for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Agencies Bulletin No. 1223
To inform agencies of the tax related withholding requirements for 2013
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Earnings Limits – Enhanced Reporting
… 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … April 1, 2017 – March 31, 2018 $270,000 For Members of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York … Security Law limits the earnings used in the calculation of pension benefits. The amount cannot exceed the Governor’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 98-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in section 363-d is for the benefit of firefighters in the New York State and Local Retirement System, with the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 95-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … aid is not applied directly to pay for the project or to retire obligations issued in anticipation of the aid. State … or more inhabitants on behalf of the city school district. You ask whether this aid may be used to pay operating …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-10
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … encompass the shore" ( Mix v Tice , 164 Misc 261, 298 NYS 441). Therefore, it is our opinion that, in relation to a … Law, §1500[h]; 19 NYCRR 200.11). You may wish to contact that agency for further information in this regard. … …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… OF INTEREST -- Construction Contracts (village trustee an employee, officer and stockholder of construction company) -- … LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction corporation would … to less than 5% of the outstanding stock and (b) as employee and officer of the corporation, his or her duties do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23