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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Monticello – Board Oversight (2013M-226)
… officials maintained accurate and up-to-date accounting records and, therefore, did not receive timely and accurate … Village. Require the Treasurer to ensure all accounting records are up-to-date and accurate, and that timely and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226VI.5 Project Budgets – VI. Budgets
… with the Commitment Control module, controls the amount of expenditures that can be charged and posted to project … Note: These budget journals do not require the Division of Budget (DOB) or OSC approval and are posted to SFS after … budgets serve a critical need to prevent overspending of the Federal Grant. For an agency to transact on a project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of Cooperative Educational Services. Education … City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law Section 64); otherwise, depends on city …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… plan projections. The large year-over-year increase is primarily the result of collections from the PTET. All … which was $4.4 billion, or 4.8%, higher than last year for the same period. All Funds spending through September was … payments. The State’s General Fund ended September with a balance of just under $50 billion, $4.8 billion higher …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Mechanicville – Records and Reports (2012M-162)
… residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of … File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash balances per … records, and post all transactions to the records. Review monthly reports and take appropriate action to avoid …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … recommendations, and we will continue to provide guidance for a more transparent financial account of the city’s … adequate policies and procedures, lacking formal guidance for interim financial reporting, budget transfers and fund …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… requirements see Chapter XII, Section 4.B – Certification of Vouchers of this Guide. Process and Transaction Preparation: Employees … ID. Sign the certification on a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). (This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… health insurance coverage to over 1.2 million active and retired State, local government, and school district … The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance Company of New York (United) … 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial … Village of Cuba Sewer Fund Financial Condition and Records and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Department of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a … The purpose of our audit was to determine if the Town was adequately …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216About Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsCUNY Bulletin No. CU-545
… agencies. Affected Employees CUNY employees in the title of Locksmith Background The rate increases are pursuant to a … and filed on April 11, 2016 between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsOpinion 89-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to a public accountant for examination his books, dockets, records, receipts, warrants, vouchers and cancelled checks … administrative duties in connection with maintaining work records of highway employees (24 Opns St Comp, 1968, p 392). …
https://www.osc.ny.gov/legal-opinions/opinion-89-34State Agencies Bulletin No. 1837
… superseded by Payroll Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid Leave of Absence related to the COVID-19 health crisis and to … The purpose of this bulletin is to inform agencies of the new Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Opinion 98-13
… Section 255(1) further provides that a town may acquire real or personal property for library purposes. A public …
https://www.osc.ny.gov/legal-opinions/opinion-98-13