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Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsWappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135State Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of the Agricultural Assessment Program
… enacted in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property tax … Program (Program) by evaluating the property owner’s application, including consideration of whether the land …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programState Comptroller DiNapoli Releases Municipal Audits
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid by the close of each fiscal year, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsArea #8 – Online Banking – Information Technology Governance
… to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … spyware, rootkits and worms) that typically is installed without the user’s knowledge or consent. Such software is … but are not and hijack a browser to transfer funds without the user’s knowledge. 17 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Agencies Bulletin No. 1439
… employee had use of the funds (constructive receipt). As a result, when an AC230 is received after the January 4, 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1532
… after the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline Effective Date(s) Immediately Background … received by December 30, 2016 (Inst) or January 6, 2017 (Admin) will be reflected in the employee’s 2016 Form W-2 and … after the December 30, 2016 (Inst) or January 6, 2017 (Admin) deadline, the employee is due a corrected wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1365
… Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on the employee’s 2014 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees Employees who … Form AC230 Report of Check Return For Refund Or Exchange and the impact on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1214
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return For Refund Or Exchange) and the impact on employee’s 2012 … To inform agencies of the process for handling the late submission of Form AC230 Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … and returns via the Payment Management System (“PMS”) draw system. Please note that while an agency might consider an award closed, the award may not have been closed out by the awarding agency in the applicable …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Agencies Bulletin No. 845
… procedures for determining if a worker should be treated as an independent contractor or as an employee. Background Payments for services performed by … tax-related liabilities for misclassifying an employee as an independent contractor include: Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been … New York State Comptroller Thomas P DiNapoli today announced the following municipal audits have been …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsXV.14 Federal Admin Recoveries – XV. End of Year
Transfer authorization authority for Federal Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… correct and consistent UEI throughout the entire lifecycle of a grant. The UEI serves as the primary key for tracking … identifier usage can lead to significant delays in federal reimbursements, reporting discrepancies, and … regarding the application process and the reporting of State expenditures, agencies should refer to Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberTown of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Wainscott Common School District - Financial Condition (2018M-237)
… the Board and District officials effectively managed general fund balances. Key Findings Unrestricted fund balance … the Board and District officials effectively managed general fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m