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Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… not perform a thorough and timely audit of claims prior to payment. Key Recommendations Establish financial policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialAccounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsCUNY Bulletin No. CU-577
… explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected … increases are pursuant to a Consent Determination entered and filed on October 20, 2015 between the Comptroller of the City of New York and the City Employees Union Local 237 IBT for retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New York, … who are between three and five years of age. CSC is reimbursed for preschool special education services through …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualPawling Central School District – Selected Financial Activities (2012M-185)
… year were $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the … relies on a significant amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal … Court’s accounting system. Justice Blain had unidentified funds totaling $1,848 in his bank account that could not be …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. … basis financial plan is presented as a basis of comparison with actual because it is the primary document which reflects … of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a Combining Schedule of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… “Thanks to my partnership with the New York State Police, we uncovered this fraud, and she will now be held accountable … system from fraud.” Brady was working as a state employee when, on October 14, 2021, she submitted a request to NYSLRS …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …
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)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located … the Town paid 15 supervisors who reported arriving prior to their normal work schedule a total of $15,000 in overtime. …
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)
… Central School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter … which led to our review of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the … Ramapo Central School Districts Districts proposed budget for the 202122 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Comptroller DiNapoli Releases Municipal Audits
… the clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of … collections totaling $438 (64%). The clerk did not deposit all tax collections within 24 hours as required. In addition, …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Reading – Financial Management (2013M-217)
… fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled cash for various … but did not account for cash separately by fund until the year-end financial reports were prepared. Therefore, at the … level and only assign fund balance for the ensuing year that is available. Account for cash balances by fund …
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
… 10.2 percent, below the same period last year, according to the July cash report issued today by State Comptroller … DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled …
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 the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0