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Village of Forestville – Water Fund (2012M-207)
… the related debt. Although the Board raised water rates five times starting in June 2007, it did not establish a reserve to set …
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)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background 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
… 5.M – Selecting 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 … will process check payments normally with the exception of two check handling codes: “Special Handling” (“S” handling …
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
… determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the … Prevention Course Program. Under the Acts, the Department is required to annually estimate the expenses of … expenses. Key Findings In general, the Department is appropriately allocating, billing, and collecting nearly …
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)
… was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to … authorized the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed … with not only the construction phase of a joint highway facility (Project) but the facility’s future …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Capital – 2021 Financial Condition Report
… by public authorities funded directly from State-Supported bond proceeds, while figures for Division of the Budget …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalIX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division of the Budget (DOB), which partners with the Office of the State … Overall coordination of the states implementation of CMIA was assigned to the Division of the Budget DOB which partners with the Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s water district operations for the period … by the master meter readings, with the water billed to the Town’s customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of …
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)
… quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
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
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … of service are good steps forward, but the MTA must show how it intends to use this information to keep the public informed on how it plans to provide quality service for years to come.” …
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
… Purpose: The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. … Interface (NPAY502) using Earnings Code JUR in the amount of $72/day (or the amount an employee would have received if … The purpose of this bulletin is to inform agencies of the June 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) … unrestricted fund balance was reported as being within the legal limit for the past five years, the unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277