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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deficits from 2012 through 2014 totaling $266,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Assessment and Collection of Selected Penalties
… Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011 … Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years Ended March 31, 2008 …
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)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate … is located in eastern New York State and has a population of approximately 303,000. The County Legislature serves as …
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
… 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, … Since 1992, the Authority has also been responsible for the State’s canal system, which is maintained and … accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… Facilities Corporation’s discretionary spending complied with guidelines and expenses were reasonable, adequately … that were not properly documented in accordance with EFC procedures. EFC did not have written policies or … Facilities Corporations discretionary spending complied with guidelines and expenses were reasonable ade …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTown of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
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)
… documentation is presented as to where the money should be allocated. Transfer all bail money that is over six years old …
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
… Verizon for Landline Phone Services Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, … unintended service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice … invoices dated within the same calendar month. To comply with the Unique Invoice Number Requirements described above, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesControls Over Cash Advance Accounts
… properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 to March … York State procurement card should be used for most office expenses. The largest total disbursements for a month in our …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, …
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)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
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)
… generated $15.8 million in net operating surpluses. As a result of these operating surpluses, the accumulated fund … which has gone unused for the last four years. As a result, the District’s general fund’s fund balance increased to $48,661,075 as of June 30, 2012. The District did not solicit proposals 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
… of Tier 6 (Joined NYSLRS On or After April 1, 2012) New York State Retirement and Social Security Law limits the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 98-4
… -- 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 -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2003-5
… "widow" of a regular member of a fire department of a city with a population of less than one million, provided that the … in the New York State and Local Retirement System, with the cost of the benefit shared among participating … Law. Further, this reading of section 363-d is consistent with the holding by the Court of Appeals in Matter of Sutka v …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 95-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 95-10
… under the provisions of section 291 of the Town Law with respect to a certain cemetery within the town. You … description, stated that when "[u]sed in connection with the continuation of a boundary line...it seems to us no … that a fence be erected only in front of the cemetery. With respect to a cemetery falling within the third class …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-23XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… identify these payment details in a statement, together with an indication of whether the Business Unit considers the … that all documentation submitted to OSC in connection with the payment pursuant to an Award or a Non-Judicial … Law. Tax and Withholding Considerations Familiarity with the following tax and withholding guidance will assist …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements