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Town of Gardiner – Selected Financial Activities (2013M-67)
… of approximately 5,700. The Town Board is the legislative body that is responsible for managing Town operations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Keeseville – Financial Condition (2013M-192)
… balance for the general, sewer, and water funds at the end of the last three fiscal years were either overstated or … contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. Specifically, the general, … $4,623 and a combined cash balance of only $6,451 at the end of the 2011-12 fiscal year. The operating funds only had …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Oversight of Industrial Hemp (Follow-Up)
… hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more … of agriculture to grow or cultivate industrial hemp for research purposes. In response, Article 29 of New York’s … the Department did not always follow established practices when reviewing applications, conducting inspections, and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followBus Driver Licensing
… bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus … complete medical records. Key Recommendations Ensure that all drivers have met the requirements of Article 19-A, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… disbursements (including payroll) were made, that all moneys received were properly deposited, or that all transactions were properly recorded and reported. There … to ensure that the Board reviews, audits and approves all claims against the Village. Ensure that all salaries paid …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205State Agencies Bulletin No. 1912
… may require updates for lapsing. Affected Employees All agencies with appropriations due to lapse on 06/30/2021 … 07/07/2021. OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing: June … is lapsing on 06/30/2021, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … casino remittances are defined in compacts (agreements with the State). The Commission has officials at each of the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followState Agencies Bulletin No. 1808
… Form W-2 Content 2019 Form W-2s will include earnings paid in paychecks dated: Administration: 01/09/2019 through … 12/19/2019. Employees who worked for more than one agency in the same company during the year, for example, State of … Form W-2. Employees who worked for more than one agency in multiple companies, for example, both NYS and CUNY, will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Compliance With Payment Card Industry Standards
… colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY colleges are in compliance with PCI … 1,400 academic programs, 200 majors leading to associate and baccalaureate degrees, and 800 graduate degree programs to over a half-million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsNYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … and transparency. Quarterly rates of return provide a snapshot of performance over three months and reflect a fraction of the Fund’s annual investment return. About the …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs … Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s … and information technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is … approximately $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96XI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks … these key functions helps ensure the agency orders what it needs, gets what was ordered, and only pays for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… plans, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Our audit found city … for interim financial reporting, budget transfers and fund balance. For example, a policy regarding the maintenance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesOverview – Membership and Enrollment
… with five years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave … They can receive a refund of all contributions made to the Retirement System plus interest (the current interest … to decline membership, or may join by filing a membership application with NYSLRS. Once an employee joins, membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is governed by … supplies. Develop policies and procedures to safeguard vehicle fuel. Ensure that vehicle fuel inventory records …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Bridgewater – Financial Operations (2013M-309)
… general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not … reports timely since 2008, the late filings ranged from 10 days for 2008 to 59 days for 2011. Further, as of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309NYS Common Retirement Fund Reports Second Quarter Results
… to New York State Comptroller Thomas P. DiNapoli. “A second straight quarter of strong investment returns raised the pension fund’s estimated value to a new high,” DiNapoli said. “Our pension fund is strong and …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsCity of Saratoga Springs – Financial Condition (2012M-201)
… operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general fund, $2.9 million for … on December 31, 2011. As of October 31, 2012, the fiscal year 2012 general fund budget of $37.2 million appears on … to remain in a deficit. As of October 31, 2012, the fiscal year 2012 water budget of $2.97 million and sewer budget of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201