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Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… or Company membership adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not … not responsible for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or … annual operations. Key Recommendations Review and approve all bills/claims prior to payment to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310State Agencies Bulletin No. 1767
… of the agency address that will be displayed on Employee Form W-2 for 2019. Effective Date(s) Immediately. Agency … email. NOTE: Changes made to the agency return address for Form W-2 also change the return address for direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of … eligible for this benefit, you must retire directly from public service or within a year of separating from service. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveState Agencies Bulletin No. 1597
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the email. NOTE: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxVillage of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Friendship Central School District – Fund Balance and Reserves (2022M-55)
… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli Statement on Legislation Restoring Contract Review Authority
… to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, … Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski for sponsoring this legislation, and Senate and Assembly … Oversight: OSC's Contract Review Safeguards Public Funds … New York State Comptroller Thomas P DiNapoli issued …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored … action. … Determine whether Dobbs Ferry Union Free School District District officials properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeMontauk Union Free School District – Information Technology (2022M-137)
… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Board has not developed a multiyear financial and capital plan to address the Town's long-term priorities. The Clerk … tax collections to the Supervisor on a weekly basis as required and did not deposit property tax moneys in a timely … Develop a comprehensive multiyear financial and capital plan. Remit tax moneys and the interest and penalties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree for allegedly stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthVillage of Nichols – Financial Condition (2013M-50)
… Mayor. The Village’s annual budget for the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, … Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 for … expenditures and make budget modifications throughout the year. Consider including a contingency appropriation it its …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116DiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent