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Bus Driver Licensing
… Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit … Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … and Traffic Law was enacted to further highway safety by creating standards for the qualification of bus drivers. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … we found several material errors in the maintenance of the accounting records and related reports. As such, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Forestville Central School … officials did not provide IT security awareness training for individuals who used the district’s IT assets. In …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 15
… Please refer to the Guide to Financial Operations (GFO) Chapter XIII, Section 4 – Employee Travel Expense … AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C –Expense Report Certification , … signature. References: /agencies/forms/ac132s_fe.pdf GFO Chapter XIII, Section 2.C -Expense Report Certification …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Knox – Town Clerk (Albany County) … budgeting practices and poor financial management have left the city in a vulnerable financial position. Find … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Thurston – Financial Management (2013M-280)
… that the Supervisor was only required to provide the Board with quarterly budget status reports. Without monthly budget …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280User Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system applications … the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a research …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 2216
… Institutional Services Unit (BU04), Division of Military and Naval Affairs Unit (BU47) and Professional, Scientific, … the Civil Service Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… Key Findings Over the past three years, Town officials have demonstrated fiscally responsible management and … and reduce expenditures. As a result, Town taxpayers have benefited from a declining tax levy for the past three … sensitive information. The Board has allowed employees to have more access rights than necessary to perform their job …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Town of LaGrange – Selected Financial Activities (2013M-107)
… the Town’s payroll. Ensure that the clerks’ records have unique identifications as to who entered information. … issued are processed. Ensure that the clerks follow up on adjourned in contemplation of dismissal (ACD) cases and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… DiNapoli recommended: Providing training to grant managers on assessing applicant eligibility, particularly related to … Taking actions, as warranted, with grant managers who do not ensure full compliance with prescribed Program … Other recent DiNapoli reports on housing include: New York State Homes and Community …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersTaxes and Interest
… we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated … earned by Non-Resident Aliens, you’ll receive an IRS 1042-S form. We'll let you know if you need to complete an IRS W-9 …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestSUNY Bulletin No. SU-239
… plan reductions will be repaid over 39 consecutive payroll periods beginning with the final payroll period in SUNY Fiscal Year 2015-2016. Employees who do not work 39 consecutive payroll periods and have not been repaid the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupTown of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … million. Key Findings The Board consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to finance operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Key Recommendations Deposit and remit all moneys on a timely basis in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369State Agencies Bulletin No. 1044
… Affected Employees Employees who are Tier 5 members of ERS or TRS Effective Date(s) Administration Paychecks dated 01/05/2011 Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesWalton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63