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XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the … Examples for determining the Obligation Date for different payment types are shown in the table below: If the payment is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersXI-A.1.A Separation of Duties – XI-A. Purchasing
… Internal Control in New York State Government , separation of duties is a basic internal control activity that separates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes and procedures governing the disbursement …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… of the COVID-19 pandemic and the standstill it created in New York state in March 2020,” DiNapoli said. “Combined with … state aid, the recovery of sales taxes will help New York’s local governments rebound from the effects of last year’s …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … appropriate scheduling, over $60,000 of these overtime payments could have been avoided or reduced. In addition, 10 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsVillage of Catskill – Financial Condition (2014M-134)
… of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported expenditures … fund. The Village’s annual budget for the 2013-14 fiscal year is $4.3 million. Key Findings Because the Village did … required annual financial report is filed with OSC within 60 days after the close of the fiscal year. Establish written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Pulaski – Selected Village Operations (2013M-142)
… of Trustees which comprises a Mayor and four Trustees all serving two-year terms. Operating expenditures for the … use of the reserve. The Board did not effectively audit all claims under its jurisdiction because it only reviewed … Recommendations Ensure that due care is taken to adhere to all statutory requirements as they pertain to establishing …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal … the records were so poorly maintained. Key Recommendations Record each tax payment received in a cash receipts journal … finalized tax rolls and County settlement statements. Record the payee names and amounts in the cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the computer system for which there was no documentation. All three Justices either performed inadequate bank reconciliations or did not perform them at all. Although the Board audited the Justices’ records, the … the wind power revenues. Key Recommendations Ensure that all receipts are deposited in a timely manner and intact and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… hunting permits and building permits. She used the money to support her personal lifestyle, including trips to casinos and gambling websites. The thefts took place between January 1, … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Village of Clyde – Financial Management and Board Oversight (2013M-96)
… audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the … of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is … including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Town Board, or for improvement districts with separately elected commissioners, the Board of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: State Tax Revenues $3 Billion Below Last Year
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax receipts in … year and $806.7 million higher than the projection in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearTown of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine … revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. … legitimate liabilities and, if not, remove them from the balance sheet. If the Hospital Fund $1.9 million liability …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Thurston – Financial Management (2013M-280)
… that the Supervisor was only required to provide the Board with quarterly budget status reports. Without monthly budget …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280City of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Comptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … percent. Auditors determined, that the district’s written reserve fund policy was not comprehensive and three reserves … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… according to an audit and investigation released by State Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of … advantage of lax supervision to scam taxpayers and pocket money he did not earn,” DiNapoli said, “School officials need …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and allocated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not use to … approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. Overall, auditors …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-676
… Pilot Program will be for five academic years beginning with the 2019-2020 academic year through the end of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-program