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Town of Lloyd - Financial Condition (2019M-108)
… Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 … will not be used to fund operations. Develop and adopt a fund balance policy to ensure levels of fund balance are …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Opinion 98-21
… medical technicians within an advanced life support system (Public Health Law, §3001[11];see also, Public Health …
https://www.osc.ny.gov/legal-opinions/opinion-98-21State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … funds, the treasurer and county clerk reconciled their records and found that the treasurer did not receive surplus …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… documentation and report collections accurately and in a timely manner. As a result, officials do not have assurance that all … not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with … and county government employees to discuss the program. "NY ABLE offers peace of mind to individuals with disabilities … long-term care can put a financial strain on families. The NY ABLE program provides families and individuals with a …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal … be charged for the employer portion of this adjustment in a future annual invoice. Rev. 2/23 … Litigation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… of these youth programs,” DiNapoli said. “Young men and women looking for work or for an afterschool program were … oversight and accountability.” SYEP provides young men and women, ages 14 to 24, paid summer jobs. In 2017, SYEP served … and COMPASS contracts. The daughter of a Ridgewood work site supervisor earned $10,236 as a COMPASS group leader. The …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOversight and Monitoring of the Universal Pre-Kindergarten Program
… of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and … center-based providers for which we had usable fire drill logs and 5 of the 15 DOE school-based programs did not …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programReport Types – Enhanced Reporting
… There are three report types you can submit in Retirement Online : the regular report, the adjustment … the regular report to send us employee payroll information on a regular basis. The regular report can also include: …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… Agency Request It is the agency’s responsibility to request to establish a bank … request to determine if the establishment of the account is consistent with all relevant rules, regulations, and statutes, and to determine if the account is necessary for its operations. To ensure that each new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsXVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to meet the information needs of citizens, governing and … Funds financial statements. Revenues are recorded when earned and most expenses are recorded when a liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child welfare … after the initial 90 days. Auditors found CONNECTIONS does not have a built-in feature to allow agencies to … initial and comprehensive follow-up FASPs, which assess how foster children and their foster families are doing, were …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenState Agencies Bulletin No. 845
… if a worker should be treated as an independent contractor or as an employee. Background Payments for … the individual providing the service is an independent contractor. Simultaneously with the issuance of this … of guidelines and procedures for employee vs. independent contractor determinations can, if followed, minimize the risk …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Comptroller DiNapoli Releases Municipal Audits
… 2017 through 2022 were not conducted. As a result, there is no independent verification that the secretary-treasurer …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … significant variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Deposit and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Operational Advisory No. 25
… 2024. SFS will schedule and communicate the dates for these activities. Agencies are encouraged to review …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryIX.12.M Journal Vouchers – IX. Federal Grants
… are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These journal voucher payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersMedina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… financial duties. The Clerk did not: Deposit collections in a timely manner. Perform bank reconciliations. The Board … all money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172