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Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute this report to the Board. …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136State Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityVillage of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the … needs and financing sources for a period of three to five year …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Harrisville Central School District – Claims Audit (2016M-215)
… was to evaluate internal controls over the District’s claims auditing function for the period July 1, 2014 through … $9.3 million. Key Findings The District paid some claims without the prior approval of the responsible claims auditor. Non-BOCES claims that did not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Green Tech High Charter School – Payroll (2023M-157)
… Determine whether Green Tech High Charter School School officials accurately paid employees salaries …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Nesconset Fire District – Length of Service Awards Program (2014M-317)
… was to determine if employees properly earned length of service award program (LOSAP) credit for the period January … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Hadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Accounts Payable Advisory No. 36
… Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsOther Bulletin No. 55.1
Other Bulletin No 551
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-304
… of 2018 implemented the various agreements between the Unified Court System of the State of New York (UCS) and the … of 2019 implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the … Unified Court System Bulletin No UCS304 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsLoans: Applying and Repaying
… the Internal Revenue Service (IRS). If you retire before age 59½, the IRS will charge an additional 10 percent …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingMarketing Service Performance Monitoring
… ESD has an appropriate system of internal controls in place to ensure that it receives the advertising services for … the extent to which people perceive New York to be a good place for business development or to visit, as evidence that … goal of improving the perceptions of New York as a good place to visit and for business development. Set specific …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… as MWBEs. In 2013, DED implemented a fully integrated online certification process for submitting both first-time …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Immigrants in New York state comprise 22 percent, or 4.4 million, of the state’s population, which is well above the national average … Immigrants in New York state comprise 22 percent or 44 million of the states …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaOpinion 94-28
… a possible future capital improvement. You ask whether the cost of the study is charged against the county's general … in the future and may provide for the manner in which the cost thereof shall be financed, subject, however, to the … extension thereof, shall reimburse the county ... for the cost of such advance planning, including any interest on any …
https://www.osc.ny.gov/legal-opinions/opinion-94-28