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City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … uncollectible taxes. The City faces potential increased salary costs when two expired contracts are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … of the following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Eastchester – Parking Ticket Collections (2012M-246)
… of approximately 32,000 residents. The Town is governed by an elected five-member Town Board including the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Problem Gambling Treatment Program (Follow-Up)
… Objective To assess the extent of implementation of the two … problem gambling services; developing and ensuring access to prevention, treatment, and recovery services; developing …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followState Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … Email requests should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxLegal Aid Society
… the terms and conditions of the contract, officials may have increased the likelihood of identifying the … since the inception of the contract in 2010. Recover any additional overpayments. Ensure Legal Aid performs …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… you are adjusting Days only, you only need Transaction 3 on the report. You cannot adjust the deductions. If you are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedPayroll Improvement Project Bulletin No. PIP-010
… Benefit Plan Types. Moving 9.1 Retirement Plans to the USA-Pension Plans page in v 9.2, as well as updating and … the Retirement Plans page will be converted to the USA-Pension Plans page. With the exception of Retirement Plan … the values should be the same as they were in v 9.1. USA-Pension Plans Navigation Change Pension enrollment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Enforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission … performance plans) and uses its enforcement power to hold utilities accountable when the terms and conditions …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsFrequently Asked Questions – World Trade Center Presumption
… What is a presumption? I assisted in the recovery and cleanup operations, but I was stationed in various locations throughout the city. Am I eligible to … provide any additional retirement benefit? I participated in the rescue, recovery and cleanup operations but have since …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsState Agencies Bulletin No. 1852.1
… compliance with IRS Rules and Regulations. Agencies should have an established process in place requiring employees to … period of less than the full 12 months, then employees have the option of using the Prorated Annual Lease Value … designated part of the year by February 25, 2021. Cost of any Charges Incurred During Personal Usage Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… businesses where they spend their money, shouldn't have to travel outside the community to cash a check, open a … savings. I am proud that my office and New York state have been able to deposit $20 million in these banks that … to thrive." "Local banks are critical to the success of any community, and this initiative spearheaded by Comptroller …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesComptroller DiNapoli Releases School Audits
… for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. … health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the district calculated the … for 32 purchases (53 percent) totaling about $115,000. In addition, the board did not develop and implement …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… and safety compliance. Key Finding Department officials have made some progress in addressing the issues we … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followCity of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCompliance With Special Education Requirements – Evaluations (Follow-Up)
… Objective To determine the extent of implementation of the four … schools/students) and provided special education services to approximately 192,000 of these students in the 2021-22 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2023-24 and the related justification … operating and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6