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DiNapoli Announces Sale of General Obligation Bonds
… bonds. The state expects to sell $115.7 million for new money transportation, education and environmental purposes. … . Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsTown of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… for the period January 1, 2014 through January 31, 2015. Background The Town of Guilderland is located in … transactions for the period January 1 2014 through January 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 fiscal year total approximately $2.5 million. Key … the goods and services were received and the claims were for proper Town purposes. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… located in the Village of Ballston Spa, Saratoga County. The Board of Directors, which is responsible for the … the Foreman, 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial Secretary, and Treasurer. For … compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer and Steward. Check registers …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. … which comprises five elected members. Expenditures for the fiscal year ended December 31, 2011 were $2,380,104. … revising the daily maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… January 1, 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lincoln Fire District – Financial Activities (2012M-228)
… is located in Madison County. The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. … years. The Board was unable to provide us with an adopted investment policy and a code of ethics, which are required by … 60 days after the close of the fiscal year. Adopt an investment policy and a code of ethics as required by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … the financial software; or at minimum the activity log, and monthly bank reconciliations as compared to monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … elected members. The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District … a competitive process when procuring goods and services for the recent capital improvement project (CIP) with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire Commissioners consists … to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive … December 23, 2011. Furthermore, due to a lengthy delay in the Treasurer providing a listing of fixed assets to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Captain, immediate Past-President, and the Directors. For the year ended March 31, 2012, the Company received …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. … including $19,900 in foreign fire insurance premiums. For the same period, the Company made 149 check disbursements … The President did not ensure disbursements were made for proper company purposes. The President allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… adequate oversight, including adopting written policies or procedures for the handling of cash receipts and … and depositing of cash receipts and annually audit, or obtain an annual audit of, the financial records and reports of all Town officers and employees who receive or disburse moneys on behalf of the Town. … The purpose of …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Department of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 117 328,619 Taxpayer reported incorrect wages and withholding 99 238,128 Other 132 3,250,777 Total Refunds …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxState Agencies Bulletin No. 886
… Purpose To inform agencies of the process for reporting line number changes and to describe how account … page, insert a row and enter the effective date (3/26/09 for Institution or 4/2/09 for Administration). Enter the appropriate line number. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/886-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2009State Agencies Bulletin No. 872
… To inform agencies of the new process for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and … checkbox in Box 13 of the Form W-2 must be checked for all employees who are eligible for a retirement plan, including … employees who earned wages in 2008 and also received a public pension from a position for which the individual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2