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Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … the Department has established policies for disbursing restitution money retained in a victims’ trust fund, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… July 1, 2012 through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of … in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Tuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the … Assistance Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, is part of … To determine whether LaGuardia Community College complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The … representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… the Clerk-Treasurer and established internal controls over water operations for the period June 1, 2012 through February … an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are … officials do not have procedures for reconciling the water produced by the Village’s water system with the water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November compared to … “As has been the case the past several months, November’s sales tax collections were greatly improved over last year,” … quarterly distributions against what had been reported by sales tax vendors for the reporting quarter and adjusts …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberSole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web … started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your … password. Resources 2024 Virtual Fall Conference Reporting on Bank Accounts Presentation: Video (mp4) Presentation (PDF) …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingMessage from the Comptroller – 2022 Financial Condition Report
… in Ukraine, continued global supply chain disruptions, and high rates of inflation. My hope is that this Financial …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… of Assembly dies in Office, New York State will provide the beneficiary with a benefit equal to the remainder of the legislator’s annual salary. In the event of a … of Assembly dies in Office New York State will provide the beneficiary with a benefit equal to the remainder of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsHicksville Water District – Competitive Quotations (2013M-233)
… the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Albany City School District – Separation Payments and Information Technology (2012M-251)
… the plan to all responsible parties and periodically test and update the plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … relied on interfund advances, budget notes and long-term financing to fund operations. City officials have not … advances are repaid by the close of the year in which the loans were made. Establish formal, written policies and …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139State Agencies Bulletin No. 1799
… Bulletins 1676 Purpose The purpose of this bulletin is to inform agencies of changes in certain garnishment … earnings” that can be garnished to repay a debt is the lesser of 25% of the employee’s disposable earnings … may no longer be taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followState Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsXII.4.E Electronic Invoicing – XII. Expenditures
… If the invoice passes the initial validations, it will be selected for processing by the Voucher Build … and the invoice passes validations within the module, it reaches the Voucher Build process. Agencies should refer … will experience errors in the Voucher Build process. It is important that the agency correct the errors and enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Pine City Volunteer Fire Department Inc Financial Activities 2017M140 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities