Search
IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases Municipal Audits
… its credit card usage policy requiring documentation for four credit card purchases totaling almost $1,000. Delhi … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… of Supervisors. For our audit period, the IDA reported 32 active projects with reported capital investment totaling … requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet … Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health … insurance coverage to over 1.2 million active and retired State, local government and school district employees, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … know whether the individual’s compensation is excessive in any given year. If it is excessive (e.g., more than …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … providing the service. … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118East Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Agencies Bulletin No. 1814
… State public retirement system on or after April 1, 2012. In accordance with the law, wages in excess of the annual salary paid to the Governor, pursuant … four of the state constitution shall not be included in the definition of wages. In accordance with Senate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkVillage of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds … from the previous year, including a $1.8 billion decline in local assistance grants. The General Fund ended the month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not develop a comprehensive multiyear financial plan. New York Mills Union Free School District – Procurement …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Pawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was … and real assets (12.77%) and credit, absolute return strategies and opportunistic alternatives (7.52%). The …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … actual collections were approximately $941,000 as of September 30, 2024. The City’s ambulance appropriations and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 1462
… code. 2015 Form 1042-S will include earnings paid in paychecks dated: Institution: 01/07/15 through 12/24/15 … below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code … 3 Chap. 3 This box should be checked if there are amounts in box 7 and no values in boxes 8 and 9 pursuant to Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholding