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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … Key Recommendations Ensure that cash receipts collected are physically safeguarded, only accessible to authorized …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsDiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, according to an economic analysis … Borough President Ruben Diaz Jr . “While the pandemic hit our borough hard, we will come back strong and move … The COVID19 pandemic hit the Bronx harder than any other borough by several …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxOyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a … Oyster BayEast Norwich Central School District Employee Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records … 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population … Town of Shelby Financial Management 2012M206 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Letchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … Development Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not develop or adopt a fund balance policy …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally funded projects will be … (e.g., OGS01). The Project ID will no longer represent the grant award number, though it will continue to be associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… in agriculture on Long Island, with production centered on nursery, greenhouse and sod products; vegetables; fruits; …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesState Agencies Bulletin No. 1837.3
… Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll processing instructions … a medical diagnosis, or is caring for an individual who has been affected by COVID-19. The Federal Emergency … $200.00 per day and $2,000.00 for the 2 week period. PLA/ FMC – EFMLA PD LV COVID 19: Employee wages under the EFMLA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveNew York Youth Jobs Program (Follow-Up)
… Employers are entitled to claim tax credits equal to $750 per month, for up to six months, for each full-time … (or 10 hours per week for employees enrolled full-time in high school). Retaining employees beyond the initial six months …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York City Transit (Transit) capital … 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL … A review of six Metropolitan Transportation Authority MTA New York City Transit Transit capital projects …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysComptroller DiNapoli Releases Annual Review of MTA Finances
… The Metropolitan Transportation Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With less than four months before the start of its new fiscal year, there are still questions … The Metropolitan Transportation Authority MTA projects large …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesReview of Credit Card Expenses at Finger Lakes DDSO
… reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June … The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoWilliamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s … would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other claims, … in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Village of Suffern – Budget Review (B8-15-13)
… are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … and $1.7 million in the sewer fund. Projected financial results for the water fund for 2014-15 show a surplus of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13State Agencies Bulletin No. 1472
… Purpose To inform agencies of OSC’s automatic processing of the repayment of NYSCOPBA Bargaining Unit 21 DRP … To inform agencies of OSCs automatic processing of the repayment of NYSCOPBA Bargaining Unit 21 DRP reductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1472-repayment-new-york-state-correctional-officers-police-benevolentJohnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Opinion 88-40
… bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for … supervision of a joint service, but rather, the municipal cooperation agreement may provide for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement provides that moneys available for a …
https://www.osc.ny.gov/legal-opinions/opinion-88-40