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Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly all (54 out of 57) …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearJericho Union Free School District – Acceptable Use Policy (2022M-194)
… the user to perform activities that may result in malware infection or PPSI exposure. In addition to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Suffern – Budget Review (B8-15-13)
… and $1.7 million in the sewer fund. Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13DiNapoli: Local Sales Tax Collections Up Slightly in May
… Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local … quarterly numbers (for April to June) will be available in July. Table Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … former employee, shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andNewark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the … appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … supporting documentation for all claims prior to their approval. Maintain complete and accurate financial records …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Tupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Comptroller Releases Municipal Audits
… private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… corporation created under New York State General Municipal Law. The IDA is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely manner. … Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… did not adequately monitor fiscal operations and properly document disbursement approvals. The board also did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected … govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… to return to close to pre-pandemic levels until after 2024, but these cuts could further delay riders’ return to … the next three years, the weight of closing that gap will fall on the regional economy, burdening riders, toll payers, … layoffs and more borrowing for operating purposes are all bad choices that the MTA will be forced to consider if …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itState Agencies Bulletin No. 1789
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … 03, 04, 41, 42, 47, 79, 87, and 97 are affected. Effective Date(s) Institution Paychecks dated January 2, 2020 … Dues amounts for employees who receive an increase to base salary, Increment or Longevity Pay with an effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The Village is … financial software application is provided to a specified person based on the needs associated with their job …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
Andover Central School District Internal Controls Over Reserve Funds 2013M162
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds