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City of North Tonawanda – Financial Operations (2012M-203)
… none of the fire companies provided the City with advance notice of these events, as required by law. These events … obligation to provide the Council with advance written notice of their fundraising activities. Submit to the City a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Information … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information … through April 29, 2019. During our initial audit we found, in general, that ITS was monitoring IT services procured from …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followCollege at Buffalo – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… contractors. Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, … Village of Village of the Branch Internal Controls Over Financial Operations 2013M43 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund budget was $1,259,053. Key Findings The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. The Town contained the … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Comptroller DiNapoli Releases School District Audits
… approximately $3,900. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital … interest-free loan and securing grants to fund 27 percent of project costs. In addition, city officials withheld payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B20-6-6)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over … to reduce firefighting and police overtime expenditures. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Procurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… and protect the integrity and reliability of roads and bridges. A special hauling permit is generally used to move a … the integrity and reliability of the State's highways and bridges. Department records indicate, that, for the period …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange of unneeded ambulance as …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… neighborhood has experienced strong population, business and job growth in recent years, according to a report … an economic resurgence, with record numbers of businesses and jobs, but the benefits have not been shared by all … of Bedford-Stuyvesant, its elected representative, and Chairman of the New York City Council's Committee on …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… ) Process and Document Preparation: Financial reporting is the process of communicating information concerning the … of governmental accounting and financial reporting is necessary. The minimum financial reporting requirements … supplementary information (Other than MD&A). MD&A, which is required supplementary information, should focus on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of … Transfer Tax Real Property Gains Tax Racing and Combative Sports Taxes Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1257
… Combination Codes ), now appears on the Job Data > Payroll tab. This button has no functionality. On the Job Data page Compensation tab, Salary is now called Comp Rate . On Position Summary > … be used: Department Entry Date - Job Data > Work Location tab Establishment ID - Job Data > Work Location tab Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1257-payroll-system-upgrade-changes-payserv-91Travel Advisory No. 7
… Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. Reference: Guide …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of … of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-credit