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Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. … Findings The Board established a policy for the activity fund, but is not adequate because it does not provide … and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor who …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… Inc., SoFi Technologies Inc., Charter Communications Inc., and DraftKings Inc. “Investors need and deserve full transparency and accountability on the use … should assess whether spending on any political causes is in shareholders’ interests. At a minimum, companies should …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Agencies Bulletin No. 2161
… the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax Withholding Methods , for use in 2020 and after. Additionally, effective December 23, 2019, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2161-locked-query-identify-employees-who-require-new-form-w-4-employeesCapital – 2023 Financial Condition Report
… of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, government, … of capital assets can weaken the States economy and its ability to attract and retain business …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Examination of Superstorm Sandy Expenses
… we sought to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate procurements, paid appropriate prices, and received the quality and quantity of lights, heaters and generators it procured … Sandy we sought to determine if the Division of Homeland and Security Services D …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout period dates. All vouchers, … no longer be deleted. These vouchers will remain available for use after fiscal year end processing and will need to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Forestville – Water Fund (2012M-207)
… was to review the financial management of the water fund and the adequacy of the Village’s controls over the billing and collection process for the period June 1, 2010, through … 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to … The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An elected … five-member Town Board which comprises the Town Supervisor and four Board members governs the Town. The Town's budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), … Emergency Check Production …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Agencies Bulletin No. 1784
… regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The … the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. The Town contained …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy … future year AUDs are filed with OSC within 60 days of year end. Calculate the Town’s annual property tax cap limit in a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Newstead – Joint Highway Facility Project (2012M-260)
… 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 … which comprises five elected members: the Town Supervisor and four Council Members. In February 2010, the Board … An inter-municipal agreement was entered into by the Town and the Village to address their respective involvement with …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Capital – 2021 Financial Condition Report
… of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, government, … Capital assets include not only highways and bridges but also facilities for education government …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalIX.12.C State Responsibility – IX. Federal Grants
… responsible for most aspects of the state's federal grant and payment management processes, which are the primary focus … agencies with CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest … programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Ellicott – Justice Court (2015M-111)
… April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a population of approximately … of the Court clerks as a compensating control. Ensure that bank reconciliations and accountability analyses are prepared … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town Supervisor and four councilpersons. The District’s 2013 budget totals …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338