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Bay Shore Fire District – Time and Attendance Records (2017M-264)

… they were entitled for the period January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264

State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)

… “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and … to recognize the New York Economic Development Council for its partnership in creating sensible legislation to that … local communities. My thanks also to Governor Cuomo for recognizing the value of this proposal and signing the …

https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915

County of Rockland – Budget Review (B18-6-11)

… expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Edinburg Common School District – Tax Collection (2016M-233)

… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Schenevus Central School District - Financial Condition (2018M-83)

… and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the … Key Recommendations Continue to monitor the financial plan for stabilizing the general fund and address any unforeseen … a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing expenditures to reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

… has stabilized operating losses and reduced dependence on general fund subsidies. The Board of Education (Board) has … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

State Agencies Bulletin No. 913

… The Date of Birth field is available as an optional field for population on the AI file for Hire (HIR) and Personal Data (PER) transactions as of … format is submitted. The new positions are listed below for the AI file NHRP573 and NHRP574. NHRP573 Input File …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-file

Rockland County - Budget Review (B17-6-16)

… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

Town of East Hampton – Budget Review (B17-7-15)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

Washingtonville Central School District – Financial Condition (2017M-129)

… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129

Village of Afton – Board Oversight (2018M-28)

… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. … Village of Afton Board …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Niagara County – Golf Course Financial Operations (2015M-308)

… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Franklin County – Internal Controls Over the Timekeeping System (2014M-276)

… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …

https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276

South Country Central School District – Information Technology Inventory (2017M-219)

… of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory … June 30, 2017. Background The South Country Central School District is located in the Town of Brookhaven in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory

City of Geneva – Financial Management (2015M-105)

… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

State Agencies Bulletin No. 1338

… upgrade should be directed to payrollsystemsquestions@osc.state.ny.us . … To alert payroll system users of processing …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenance

Collateral Loan/Pawn Brokers

… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …

https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokers

Milford Central School District – Financial Condition (2016M-87)

… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings … the last three years, District officials failed to budget for certain revenues they consistently received and they also …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87