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Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4City of Newburgh – Budget Review (B6-15-24)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … on the 2016 invoice received, the appropriation for the New York State Police and Fire Retirement System is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Garrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … physical controls and maintained inventory records for information technology (IT) equipment, and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127State Agencies Bulletin No. 767
… for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment Certificate … of Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. … 2007, identifies employees in each agency who currently claim Earned Income Credit. The employees appearing on this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsState Agencies Bulletin No. 1035
… to certain employee’s taxable income & withholdings for tax year 2010. Legal Reference Pursuant to Internal Revenue … 61, certain fringe benefits are considered income for tax purposes. Affected Employees Employees who participated … compensation is given to the employee. CFR is subject to Federal, State, Local, Social Security and Medicare Taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010State Agencies Bulletin No. 1024
… Purpose To request verification of the agency address that will be used as the return address on the 2010 employee Form W-2. Effective Date(s) Immediately Agency Action Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to … design. At the conclusion of our audit fieldwork, they had not formally accepted this grant. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Bombay – Justice Court Operations (2015M-208)
… the audit period had not been deposited into a Court bank account. The Justices did not provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Campbell-Savona Central School District – Financial Condition (2015M-42)
… budgets that include the District’s actual needs, based on available current information and historical data and make appropriate adjustment to the tentative budgets based on recommendations included in the annual OSC budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … omitted from bid documents, but later added as a $60,000 change order, which should have been competitively bid in … Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. … The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108X.7.B Local Customers – X. Guide to Vendor/Customer Management
… Customers to bill and track receivables and receipts from vendors who provide revenues to that Business Unit only and for which a revenue contract reviewed by the Office of the … and Markets should set up as Local Customers those vendors who pay a fee to have a booth at the State Fair. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. … this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash … reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement