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Introduction – Improving the Effectiveness of Your Claims Auditing Process
… less, localities cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Suffern – Budget Review (B23-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 million, respectively, which is approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The … by an elected five-member Board consisting of the Mayor and four Trustees. The Village’s 2012-13 budget totals $3.2 … Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… this case and seeing that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftHigh Falls Water District – Water Fees (2015M-153)
… States Environmental Protection Agency as a superfund site because the area was determined to have polluted ground …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Chautauqua County – Court and Trust Funds (2020-C&T-1)
… York State Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller … and other properties deposited to court and ordered into her custody. Key Findings The records maintained by the … 90 actions totaling $4,405 that improperly remained in the Director of Finance’s custody that should have been …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today by State Comptroller Thomas P. … under the cap,” DiNapoli said. “Local governments will have to examine their budgets more closely to control …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentTransportation – 2021 Financial Condition Report
… more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 … percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage point increase since 2019. …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationSUNY Bulletin No. SU-356
… records rejected by PayServ. Agency Actions: SUNY agency payroll officers should no longer enter or modify SUNY 403(b) … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Questions regarding SUNY’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTransportation – 2022 Financial Condition Report
… lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were … Improved Since 2017, But Are Worse Than in Other States In 2021, New York State was responsible for maintaining 8,527 …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationManagement of Energy Consumption
… to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and … 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionState Agency Small-Dollar Purchases (Follow-Up)
… in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … have P-Cards during either year, and one used the P-Card for all purchases during both years. Key Recommendations None …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. … $1,654,613 (or 99.4 percent of the expenses reviewed for the 23 selected employees) adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Contract with Daytop Village, Inc. (Follow-Up)
… Dependency Program Payments to Selected Contractors in New York City (2007-S-60) …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Personal Income Tax and Property Tax
… The objective of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36