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Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … reported expenditures totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written policies and procedures for financial operations other than the by-laws, which were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCity of Troy – Budget Review (B17-5-13)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 … refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Village of Suffern – Budget Review (B18-6-4)
… expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were … disbursements. Key Recommendations Adopt a formal process for capital projects that includes a requirement for a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal year ended May 31, 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… The purpose of our examination was to determine if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Wyoming County Industrial Development Agency – Project Management (2015M-62)
… 17, 2015. Background The Wyoming County Industrial Development Agency is an independent public benefit … Wyoming County Industrial Development Agency Project Management 2015M62 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… audit was to determine if counties effectively monitored service provider agreements for the period January 1 through … ensure that all services are provided in accordance with service provider agreements and that invoices for payment are … (Chemung, Fulton, Monroe and Tioga) were not monitoring service provider agreements in accordance with managements’ …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Village of Endicott -- Budget Review (B17-4-7)
… for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to … Village of Endicott Budget Review B1747 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… August’s sales tax collections totaled $1.3 billion for counties and cities, or $111 million less than in August … every county in the state saw drops in overall collections for August, ranging from 1.3 percent in Tioga to 35.5 percent … Westchester’s tax rate increase in 2019 may account for some of its year-over-year growth in August. DiNapoli …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustTaxes – 2023 Financial Condition Report
… 2022-23, reported New York State tax collections decreased by 7.8 percent, primarily reflecting the one-time homeowner’s … credits. Personal income tax (PIT) collections declined by 16.8 percent due, in part, to financial market volatility … was due, in part, to continued inflation partially offset by the impact of the suspension of sales and excise taxes on …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2021 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general operating expenditures. Miller Place Union Free … be unable to ensure that all money collected was accounted for and properly remitted to the central treasurer for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from April 2017 through … buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment Process Auditors determined that …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-336
… Purpose To inform CUNY payroll staff of new PayServ code to use when submitting a Managerial Performance Based … payment based on performance. The existing Time Entry code for this payment was not adequate to identify the Time … May 15. OSC Actions OSC has created a new Time Entry earn code to improve the identification and accuracy of this Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-336-cuny-managerial-performance-based-bonusState Agencies Bulletin No. 777
… OSC will automatically increase the biweekly deduction for Dues (Code 201 ) and Agency Shop Fee (Code 212 ) based on … salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are calculated based … part-time percentage. Dues and Agency Shop Fee amounts for employees who receive a raise, increment or longevity pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-fee