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XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… prefix titles for individuals, such as Dr., Ms., Mr., etc. Only use “THE” if it is part of the entity’s legal name, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… situation, the Office of the State Comptroller (OSC) will only process payments mandated by law to be paid on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyDiNapoli: Gaming Commission Slow to Collect Casino Fees
… of their gaming revenues to the state, and tribe/nation casino payments are defined in compacts. Commission officials … None of that money has been collected from the Rivers Casino & Resort, the Lago Resort & Casino, Resorts World, or the Tioga Downs Casino. In November …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesOperational Training and Medical Assessments of Train Crews (Follow-Up)
… Our review of training files for 45 employees showed that only 16 employees (35 percent) received a passing grade of 80 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followGeorgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town … that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
Sullivan County Industrial Development Agency PILOT Program 2013M161
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… through October 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the … and Rouses Point and the Town of Champlain to operate youth development programs for children residing in these … Champlain Joint Youth Program Oversight of Financial Activities 2017M21 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21State Agencies Bulletin No. 953
To inform agencies of changes to the General Comments page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservWayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated and new Increment Codes have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesCity of Salamanca – Selected Financial Activities (2015M-284)
… of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284City of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Livonia – Board Oversight and Information Technology (2014M-221)
… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board … We also reviewed the relevant factors included in the calculation for all five final billings to the school districts and did not identify any discrepancies in the School’s calculation. We selected a judgmental sample …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … commissioners are appointed by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221