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Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… the Board ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July 20, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $116,100. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Village of Fort Johnson – Claims Processing (2016M-324)
… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324XIX.2 Overview – XIX. Project Costing (PCIP)
… The Projects module is used to collect financial transactions associated with projects. The Projects module, along with Commitment Control, controls the amount of … The Projects module is used to collect financial transactions associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overviewRFP#0001 – Online Financial Literacy Program
… The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in the … The Office of the State Comptroller OSC is seeking an Online Financial Literacy Program as detailed in the …
https://www.osc.ny.gov/procurement/rfp-0001State Agencies Bulletin No. 267
… agencies of a decrease in the supplemental wage flat withholding rate from 28% to 27.5%. Affected Employees Any … in PaySR. Tax Tables To request a copy of the 15T- New Withholding Tables for 2001, contact the IRS at the toll free … agencies of a decrease in the supplemental wage flat withholding rate from 28 to 275 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decreaseBainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252County of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. … Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… that receipts were deposited and disbursements were for proper Village purposes. Key Findings The Board did not … of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. … a total of $2,800. Key Recommendations Perform or provide for an annual audit of the Clerk- Treasurer’s records. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Fort Plain Central School District - Claims Audit Process (2018M-50)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … $122,475 and found that control procedures were followed for all claims selected ensuring they were adequately documented, for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Islip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… today of Brooklyn’s Coney Island and Brighton Beach, where the amusement parks, boardwalk and “Little Odessa” have earned global reputations, but the dramatic rise in jobs over the past decade may be less well known. “Coney … today of Brooklyns Coney Island and Brighton Beach where the amusement parks boardwalk and Little Odessa have earned …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeOpinion 92-38
… that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service … BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, … was not approved by the board (17 Opns St Comp, 1961, p 197; see also 31 Opns St Comp, 1975, p 112; 1972 Atty Gen …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 2001-1
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) -- Overtime (pay in excess of Fair Labor Standards Act minimum …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Oversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, … as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: Report Warns of Growing State Debt
… Thomas P. DiNapoli. The comptroller once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous … York's per capita debt is $3,116 or three times the median for all states. The annual debt service payments are …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtArtificial Intelligence Governance
… in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit covered the period from January 2019 through November 2022. About the … in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if … tax exemptions in 2012. To read the Cattaraugus County Industrial Development Agency report, visit: … To read the County of Orleans Industrial Development Agency report, visit: …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by … (Monroe County) School officials did not ensure credit card charges were properly approved, adequately supported and … and paid certain credit card charges without knowing what was purchased or whether the charges were for …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1953
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2021 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reported