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City of Yonkers – Budget Review (B19-6-6)
… the 2019-20 fiscal year. The water fund’s budget includes a $4 million transfer to the general fund for support … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring … from annual appropriations instead of using debt. Perform a detailed analysis to ensure that cost allocations charged …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… at the Arch Street Yard and Shop Facility (Facility). The Metro-North Railroad (MNR) was billed $707,694 of the operating expenses …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately … the stalk and seed can be used to produce a wide range of products, from clothing to building materials and … Federal and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempSUNY Bulletin No. SU-58
… insert a row to start a new contract on the Contract Pay Panel for the 2001-2002 semester for employees who have, as … it is not necessary to complete the Contract Pay Panel. OSC will automatically insert the new contract row. If the end date on any earnings on the Additional Pay Panel is 6/6/2001, OSC will automatically insert a new row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-58-restoration-contract-pay-and-additional-pay-suny-21pNew York City’s Uneven Recovery: Mothers in the Workforce
… the health care and social assistance industry compared to only 31.1 percent nationally. 3 The pandemic highlighted the … surged by 79.4 percent between 2020 and 2022 compared to only a 12.4 percent increase nationally (see Figure 4). … percent). During the pandemic, mothers nationally not only faced challenges with a lack of child care but also with …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 1404
… Purpose To provide agencies with information regarding OSC’s … of refunds of taxes withheld while employees were on paid workers’ compensation leaves. Affected Employees All … and February of 2015. Subsequent refunds are then expected to be processed based on the following schedule: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationOpinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Comptroller DiNapoli Releases Audits
… program forest lands continue to be protected and that only eligible properties receive local tax exemptions. … delivered until September 2019 and, as of July 2020, only 64 cars had been delivered. Furthermore, LIRR did not …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… funding appropriately. However, of the 57 County Boards, only seven had submitted claims for reimbursement, showing … audit. At the time of the follow-up, United had recovered only $14,281. Further, United was not able to provide …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Payroll Improvement Project Bulletin No. PIP-011
… changes to the Savings Plans navigation, page, and process in PayServ 9.2. Background The Office of the State … non-suspense Benefit Plan, initiates the process for the escrow money to be distributed, and populates the Check Date Escrow Money Sent field on the Suspense Page. When an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining agreement. The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… 1, 2015 through August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent … solid waste management facilities and to contract with Franklin County, other municipalities, state agencies, public … County of Franklin Solid Waste Management Authority Solid Waste and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAm I Required to Have an Audit?
… Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by an … more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, … Other external audits of one type or another may also be required pursuant to the terms of specific contracts, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 … of those five years have suffered operational deficits. In addition, general fund balance is artificially inflated … the last three years. These staff reductions could result in significant delays for necessary services and an increased …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Comptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Town of Goshen – Police Payroll (Orange County) From September 2011 through April … at the department did not match those in the town payroll register. Town of Hague – Departmental Cash Receipts …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAttica Central School District – Financial Management (2016M-127)
… in Erie County. The District, which operates three schools with approximately 1,300 students, is governed by an elected … to pay related debt service expenditures in compliance with statutory requirements. Money improperly residing in the … that benefits District residents and is in compliance with statutory provisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387