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Selected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development … were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration … to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, government, health, …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAccounts Payable Advisory No. 32
… using this template *. Prior to doing so, agencies should contact [email protected] to establish a plan for … for the applicable 1099 Form on the IRS’s website or contact BSE’s Federal Reporting Unit at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsElectronic Fund Transfer Instructions
Use the following banking information when sending an ACH Book Transfer CHIPS EFT or Federal Wire payment to the New York State Office of Unclaimed Funds
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven … PCIDA reported 14 active industrial development projects in its 2012 annual report submitted to the Office of the … and capital investments business owners are claiming on their ST-340s to the amounts stated on the businesses’ …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… GCIDA Board consists of seven members, who are appointed by the County Legislature. The Board is responsible for the … did not include all the data requirements needed by GCIDA officials to properly evaluate job performance. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited on a timely basis, 14 disbursements totaling $23,943 never …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s financial …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Accuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for … 1, 2008 through December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsCapital – 2023 Financial Condition Report
… the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) … an average of 41.4 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. … and The share of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. At the end …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalVillage of Forestville – Water Fund (2012M-207)
… to set aside an appropriate portion of revenue from rate increases to pay for future debt service costs. Provide …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253State Agencies Bulletin No. 1784
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using … Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Ellicott – Justice Court (2015M-111)
… not adequately reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Generic PINs
… from our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual … DEC supervisors review, approve, and monitor fuel logs on a regular basis and follow up as appropriate. Have your …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsWilliam Floyd Union Free School District – Payroll (2016M-165)
… schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. Budgeted … officials generally did not preapprove overtime worked by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Village of Ocean Beach – Credit Card Usage (2022M-206)
… Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that … the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36