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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, … to ensure an accurate account of all moneys. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and … 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials … was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal Audits
… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Early Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … The Center, for-profit organization located in Highland, New York, provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsXII.6.L Replenishing an Advance Account – XII. Expenditures
… This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” … - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … owes interest, please see Chapter XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event … refer to the Department of Taxation and Finance’s website for the most current interest rate. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestEfficiency of Warehouse Space
… has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period … the associated costs, because there was no central source for this information. Key Finding OGS has made progress in … of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … April 1, 2016 through June 5, 2020. About the Program SLA is responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to State Comptroller Thomas P. DiNapoli. … and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive … with us an elevated level of compassion and understanding for one another. Yes, emotions are raw right now. But it is … issues of race and equality are crucial not only for progress in Black and Brown communities, but for all …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … payments. Key Findings We found that the travel expenses for the three College employees and the service provider selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today … governments and school districts in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you should submit an … reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a future annual billing. Also, you …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsState Comptroller DiNapoli Releases School District Audits
… not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some … during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether … 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … 33,700 residents. The eight-member Common Council is the City’s legislative branch and comprises the elected …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings … than she was entitled to. There are no formal processes for time sheets or requesting the use of leave time. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256