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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Controls Over Cash Advance Accounts
… SED does not routinely resolve old outstanding items or review any paid checks and consequently has no assurance that potentially improper or fraudulent transactions are detected. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Painted Post – Board Oversight (2017M-92)
… the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The … the monthly Treasurer’s report for the three operating funds. The Board did not perform or provide for annual audits …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Beacon City School District – Claims Auditing (2016M-20)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million … auditor. The Board did not provide purchasing policies for the claims auditor to use as guidance when auditing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not properly authorize salaries and benefits for all town officers and employees. Wage rates paid to town … payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Qualified Personal Service Contracts (QPSC) Listing
… Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … The agency can reasonably anticipate it will incur costs for the personal service component of $1 million or more over … contracts that meet the criteria described above for the 2025-26 State Fiscal Year: There are currently no …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingState Agencies Bulletin No. 1680
… Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Agencies Bulletin No. 753
… Verify accuracy of the address. INPUT ADDRESS DID NOT MATCH TO THE ZIP+4 FILE Address not present in the specified zip code. SECONDARY NUMBER DID NOT MATCH Verify the secondary number (a suite number or … address on the US Postal Service website, http://zip4.usps.com/zip4/welcome.jsp , to ensure the address is acceptable. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766State Comptroller DiNapoli Releases Municipal Audits
… 6 , Columbia-Green Community College , Village of Croton-on-Hudson , Town of Dannemora , East Islip Public Library , County of Franklin Solid Waste Management Authority , Town of Greece , Johnsonville … incompatible financial duties. County of Franklin Solid Waste Management Authority – Solid Waste and Recycling …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… of settlement money the state has largely committed for various uses. “Personal income tax collections continue … At the same time, the use of some settlement resources for ongoing spending and to boost the state’s bottom line may … New York’s true fiscal position, and leaving uncertainty for the commitments already made. Going forward careful …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of … funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be … payment systems or with their federal program liaisons on how to properly return federal funds. OSC is not responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… fund statements only when they mature or become due for payment within the period. Expenditure-driven grants are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsHow the Program Works – Contribution Stabilization Program
… what an employer’s contribution would be using the graded rate. NYSLRS compares the employer’s normal annual … fixed rate securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Agencies Bulletin No. 1772
… Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
… is to inform agencies that employees with NYSPO access are able to opt out of receiving a paper Form W-2 statement … choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance with IRS Publications … Tax Statements to employees if the following requirements are met: All employees who opt out of receiving a paper Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2Response to Human Trafficking
… commercial sex or labor. Article 10-D of the New York State Social Services Law created a framework for serving … the Response to Human Trafficking Program (Program) in the State. OTDA and the Division of Criminal Justice Services …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding … to verify the amounts that should have been collected for fund-raising events. Key Recommendation Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements