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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… reports to OSC for 2010 through 2014. The Treasurer does not provide the Board with bank reconciliations for … reviews bank statements or canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Olive – Claims Processing and Information Technology (2012M-223)
… documents such as receiving reports, quotes, or bid or State and County contract information be submitted for claims …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students. District officials should contact the State Education Department to determine if there is any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterComptroller DiNapoli Releases Municipal Audits
… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole life … enforcement of occupancy taxes due could be improved as it does not have formal procedures to ensure exemptions claimed …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOverlapping Real Property Tax Rates and Levies - FAQs
… levels for county, municipal (city, town, and village), fire, special district, and school district purposes. A table … village), school district, and special district (including fire) purposes. Rates per $1000 of both assessed value and … 31st, but, again, there are exceptions, most notably the Big 5 cities (Buffalo, Syracuse, Rochester, Yonkers, and New …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… ethics policies, it has not adopted an investment policy, as required by statute. The Board also has not ensured that … these claims, which would provide a record to support the disbursements made. The Treasurer was not maintaining … are properly supported. Reconcile the District’s accounting records to the bank statements monthly and follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations and ambulance services for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … and are paying only for those stipulated services. … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mOpinion 91-13*
… that, if the municipal corporation fails to appropriate money for the lease payments, the municipal corporation … Under the relevant statutes, the City would receive money raised by the SRC, a public benefit corporation, … scheduled lease payments, it will not have paid sufficient money to redeem all the COPS. The moneys remaining in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-13New Customer-Focused Subway Metrics
… service to customers. In July 2017, the MTA prepared a Subway Action Plan (Plan) to improve service. One of the … the new metrics¹: Additional Platform Time (APT), the average time that customers wait at a station beyond their … knowing where and when a customer entered and exited the system. However, Transit’s automated fare collection system …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsCompliance With Navigation Law
… and 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. The …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawSUNY Bulletin No. SU-357
… or employees without a Tax ID Number (TIN) are subject to 30% withholding. OSC Actions: A new earn code SVS has been … Date: Must be a date after hire date Form Version: W-4 2020 or Later Special Tax Withholding Status: Nonresident … does not have valid SSN/ITIN, tax will be calculated at 30%. The following Tax Treaty/Non-Resident Data fields must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementCompliance With School Safety Planning Requirements (Follow-Up)
… after the issuance of this report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followState Agencies Bulletin No. 2134
… since their fiscal year does not expire until the end of June. However, although funds will be released for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… since their fiscal year does not expire until the end of June. However, although funds will be released for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… Executive Branch* employees paid on the Institution pay cycle may be affected. *This does not apply to employees … deposit file to the bank as soon as the Legislature passes and the Governor signs the 2023-24 State budget or a budget … via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency Actions: Agencies should notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 865
… annually from employees who claim exempt from NYS, NYC or Yonkers withholding. The Forms W-4 and IT-2104-E for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors … questions about the quality of services,” DiNapoli said. “I’m pleased the agency has accepted most of our … that takes place and providers are not required to report how they use the contributions. As a result, there is a risk …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniors