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Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the … April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could not determine whether swim program … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1XIII.10 Overview – XIII. Employee Expense Reimbursement
… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in … certain administrative charges – such as payroll, Justice Court, and municipal garage – in allocations to departments …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Rapids Fire Company – Credit Cards (2023M-86)
… Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company … Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is tax-exempt. We could not locate a virtual reality headset ($299) to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's … the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … if they received the correct State or County contract pricing. The Board’s failure to ensure that Village officials … they were receiving the correct State and County contract pricing, resulted in the Village incurring higher costs than …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… All Domestic Relations Orders (DROs) are subject to review and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate publication for the member’s tier and …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … immediate notification of approval or rejection for all online payment requests with the exception of those subject … Approved requests are then paid to the State the next business day via the Automated Clearing House (ACH) system. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Comptroller DiNapoli Releases Municipal Audits
… towns and requires 37 percent of the revenue of the funds servicing this debt. The also board did not develop and adopt …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… pandemic. List of allowable tax levy growth factors for all local governments Property Tax Cap: Inflation and … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Chautauqua – Fiscal Stress (2013M-220)
… The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by … financial plan to establish long-term objectives for funding long-term needs. … Town of Chautauqua Fiscal Stress …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221