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XV.4 Overview – XV. End of Year
… end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain available … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewVillage of Forestville – Water Fund (2012M-207)
… of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls over … consists of a Mayor and four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled … Board authorized substantial improvements to the Village’s water system and obtained funding for the project from the …
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)
… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that … the level of unexpended surplus funds to be maintained in its operating funds. Develop a formal plan to reduce the …
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
… the Appropriate Handling Code Guidance : New York State entered into a contract with Key Bank to print and mail checks paid from the State’s general checking account (“A” Warrant checks) if the … continue to select the “Special Handling” handling code on their vouchers for overnight courier delivery. When …
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)
… appropriations totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from … claims to the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in … Without having taken an oath of office, the Treasurer does not have the authority to sign checks on the behalf of …
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
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or received reimbursement from … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
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
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall … the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, 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)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
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 exceeding the cap limit by approximately $11,800. The Board did not audit …
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)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Capital – 2021 Financial Condition Report
… while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain … to: Certain economic development initiatives funded with State resources by the State’s public authorities in recent … an average of 38.9 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalIX.12.C State Responsibility – IX. Federal Grants
… the state’s subject matter experts for purposes of their agency’s CMIA program(s). Such individuals are expected to: Bring any potential CMIA issues associated with their agency’s covered programs to the attention of OSC and DOB … in negotiations with Treasury Department or other federal agency CMIA staff. Most of New York State’s CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Ellicott – Justice Court (2015M-111)
… full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did not consistently … log with the Court’s caseload activity to ensure that tickets are properly reported and paid to the JCF in a timely … and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent …
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)
… 2012 through 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 … meters. Conversely, if the unaccounted-for water is due to leaks rather than malfunctioning meters, the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… disbursements and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. … 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling $60,000 to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129DiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Operational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Agencies Bulletin No. 2358
… to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected Employees: Employees who are eligible to receive Jury Duty Daily Compensation pursuant to Judiciary Law Section 519. … 519 has been amended to provide an increase to Jury Duty Daily Compensation to $72 per day effective 06/08/2025 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationComptroller DiNapoli Releases School District Audits
… of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to determine if these procedures were being followed … officials should improve their accounting practices to accurately report fund balance. While the district’s …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0