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Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not … The purpose of our audit was to examine the Clerks operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, is located in Erie … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property … oversight. Key Recommendations Consider seeking special legislation from the State Legislature to validate the local …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189City of Yonkers – Financial Operations (2017M-119)
… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during out audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overTown of Goshen – Police Payroll (2014M-244)
… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily … our audit was to review internal controls over the Towns police payroll processing for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … that the President appoints three individuals to the audit committee to review and approve bills prior to payment. … accounts, and provide a copy of this information to the Committee and membership. Maintain accurate records for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072State Agencies Bulletin No. 1385
… exemption codes that apply to the types of payments made by the State of New York are Exemption Code 04 (Exempt under tax … “0” if no taxes were withheld. Box 8 Tax withhold by other agents Not applicable Box 9 Tax assumed by withholding agent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingTown of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of Stony … projections in the tentative budget are reasonable. The 2014 budget includes estimated revenues of $1.5 million in …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfCity of Yonkers - Budget Review (B19-6-5)
… to balance its budget. Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be … them through the operating budget. The appropriations for police overtime and bond anticipation note (BAN) and revenue … to increase taxes may be reduced in future years. The water fund may be subsidizing the general fund for services …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Sales tax collections grew by more than 3 percent in only four counties outside of New York City in 2015 – …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an SED-approved, not-for-profit special education provider located in Westchester … bidding contracted services; and ensuring less than arm’s length transactions are disclosed on the CFR. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualDepartment of Transportation Bulletin No. DOT-24
… response payment to eligible employees at the end of the season. Effective Date(s) Payment will be made in a separate … who are currently inactive but were active during the season, agencies must submit the following information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-24-2014-call-out-response-payment-fiscal-year-2013-2014DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… Laundry detergent that cost $56.16 at Home Supply, only cost $21.44 from a centralized contract vendor; Lasagna …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… , the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, agreed to conduct assessments of human …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… The Executive Budget holds down spending and boosts state reserves, according to a … The Executive Budget holds down spending and boosts state reserves according to a report …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionAbout Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … you may need to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an … by Employer—March 31, 2025 . For more information on Statement No. 68, visit the GASB website or read the Office …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Town of Saranac – Payroll (2014M-289)
The purpose of our audit was to determine if Town officials established effective internal controls over payroll for the period January 1 2013 through July 31
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289