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Capital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Education, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalState Agencies Bulletin No. 777
… Fee increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeExamination of Superstorm Sandy Expenses
… did not maintain sufficient records to show it received all the lights, heaters and generators it paid for or to … was distributed. Then, contrary to the plan to recover all lights, heaters and generators, DHSES sought to recover … to properly account for, track, recover and/or dispose of all equipment/commodities purchased during future …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesSelected Aspects of Discretionary Spending
… services while maximizing the return on investment for the taxpayers. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Town of Newstead – Joint Highway Facility Project (2012M-260)
… of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected members: the … Key Findings An inter-municipal agreement was entered into by the Town and the Village to address their respective … and the responsibilities assigned to the Town and Village, many of its terms were not complied with. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Capital – 2021 Financial Condition Report
… highways and bridges, but also facilities for education, government, health, housing, environmental conservation and … 38.9 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. Over the … prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown 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)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Agencies Bulletin No. 1784
… Program or received reimbursement from the Empire Star Public Service Award program are impacted by this … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers …
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
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityIX.12.C State Responsibility – IX. Federal Grants
… of CMIA. DOB contracts with a certified public accounting firm to assist state agencies with CMIA implementation on an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Ellicott – Justice Court (2015M-111)
… The Town of Ellicott is located in Chautauqua County and has a population of approximately 8,700. The Town is … reported collecting approximately $953,000 in fines, fees and surcharges during our audit period. Key Findings The … all phases of the Court’s cash collection, recording and reporting process with minimal oversight. As a result, …
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)
… and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town Supervisor and … by the Town’s water system, as indicated by the master meter readings, with the water billed to the Town’s … State Department of Environmental Conservation (DEC) on an annual basis, he did not prepare formal reconciliations …
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)
… the Town is to receive for the payments it makes to or on behalf of the Chamber. Ensure that the Town does not enter … the quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … The purpose of our audit was to review nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Village of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, … to the Village’s water system and obtained funding for the project from the Environmental Facilities Corporation …
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
… continue to select the “Special Handling” handling code on their vouchers for overnight courier delivery. When … Handling checks can only be delivered to the address on the check and cannot be delivered to a P.O. Box. “Return … all other handling codes normally. For more information on handling codes, please refer to the Guide to Financial …
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)
… not audit and approve claims before they are paid from the administrative checking account (ACA). The Board authorized … requires the use of a request for proposal (RFP) process only when the services or the individual who had been providing the service …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… [read complete report - pdf] We also issued six letter reports to the … counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Length of Service Award Programs (2014-MS-1)
… firefighters. The fire district or municipality that sponsors a LOSAP is required to establish a point system that … year of LOSAP service credit. Key Findings Four of the 10 Sponsors we audited did not adopt LOSAP point systems that … volunteers who earned 50 or more points at four of the 10 Sponsors, resulting in 22 volunteers not receiving accurate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1