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Madrid-Waddington Central School District – Financial Condition (2015M-347)
… The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which operates one … expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Village of Gowanda - Sewer Financial Operations (2019M-199)
… sewer fund. Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial … 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 … Key Finding The Justices implemented specific controls to ensure Court money collected was properly recorded in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Easton – Sales Tax Allocation (2014M-355)
… June 30, 2014. Background The Town of Easton is located in Washington County and within its border includes a portion … funds to reduce the real property tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in taxpayer inequities of approximately $188,000 from 2011 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Greene County – Court and Trust Funds (2014M-294)
… $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… SFS Coach Training is accessible from the SFS home page after logging in with your SFS user ID and password. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsComptroller DiNapoli Releases Municipal Audits
… and the Seneca County Industrial Development Agency . “In today’s fiscal climate, budget transparency and … (Albany County) The water fund balance continues to be in a deficit position, reaching $907,000 as of May 31, 2015. … did not review purchases made using town credit cards. In addition, town justices did not perform monthly …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… Medicare will pay 80 percent of its approved amount for a service and the enrollee is responsible for the remaining 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyCUNY Bulletin No. CU-391
… Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in the bargaining units listed below who reside within the … are represented by Teamsters, Local 237 or SEIU, Local 300 in the bargaining units listed below. Note : Zip code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-354
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2008 calendar year. Background In accordance with the … legal service benefits be considered as reportable income for each covered employee. Therefore, the value of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 790
… advise agencies of the printing process for 2004 and 2005 Form W-2C (corrected Form W-2) Affected Employees Employees whose previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/790-automated-printing-form-w-2c-corrected-form-w-2-2004-and-2005Dual Employment
… worked. Each case showed a pattern of routine, improper activity. Seven employees submitted multiple time records …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Unified Court System Bulletin No. UCS-160
… Affected Employees Represented non-judicial employees in Bargaining Units SA , SR , SN , G9 , F8 , DR , SG , SK , … , SY , S9 and 87 and unrepresented non-judicial employees in Bargaining Units CT , 86 , and 88 Background Chapter 276 … Bargaining Unit, Part-time Percentage and Additional Pay Amount. NHRP704 Mass Salary Increase Report This report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-160-april-2010-general-salary-and-location-pay-increases-employeesOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Comptroller DiNapoli Releases Municipal Audits
… found that the mayor submitted the 2023-24 proposed budget to the council on April 19, 2023, or 18 days after the … balanced because they include subsidies from other funds to finance their operations. Also, the proposed budget, as in … budget includes a tax levy of $59.9 million, which is $5.5 million above the legal limit and the city council …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Salem – Financial Management (2015M-295)
… June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. Budgeted appropriations for 2015 … consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … fund budget totals $555,869. Key Findings The Board did not ensure that annual financial reports were submitted to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 general, … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369State Agencies Bulletin No. 1044
… Purpose To notify agencies that the pensionable overtime earnings … Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the … checks dated 12/30/2010), OSC will update PayServ to reflect the pensionable overtime earnings limit of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238