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Town of Ogden – Financial Management and Justice Court (2014M-234)
… fiscal year. Key Findings The Board and Town officials have not developed adequate policies, procedures or financial … in its annual external audit report. If the Justices do not correct identified deficiencies, the Board can inform …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board consists … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Selected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… by public authorities funded directly from State-supported bond proceeds, while figures for the Division of the Budget’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAccounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective … Paychecks dated after January 1, 2013 Social Security Tax The Social Security wage base limit will increase to … 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… with New York State General Municipal Law (GML) Section 30. Perform adequate annual audits; therefore, the Board was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, … medical record, and that meet existing standards of professional practice. For the five-year period ended … medical record. Other Related Audits/Reports of Interest Department of Health: Improper Fee-for-Service Payments for …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… budget totaled approximately $941,000 for the 2013 fiscal year. Key Findings The Board did not establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… records nor do they contract with an independent auditor to perform such an audit. Key Recommendations Adopt … records annually or contract with an independent firm to do so. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andState Agencies Bulletin No. 1657
… deduction Eliminated personal exemptions Changed tax rates and brackets Less federal taxes are being withheld due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-201820-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … receive a pension benefit of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … treasurers issued duplicate press-numbered receipts or admissions receipts when collecting cash at fundraisers or …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1243
… March 16, 2012, the Governor signed legislation creating Tier 6. This new Tier applies to employees joining a retirement system after … SUNY and State Education Department T6S030 TIAA SUNY TIER 6 3PCT T6S035 TIAA SUNY TIER 6 3.5PCT T6S045 TIAA SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… high-risk communities. The New York State Department of Health (Department) oversees administration of the Program, including the licensing of the independent medical facilities (e.g., hospitals, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andState Comptroller DiNapoli Releases School Audits
… following school district audits have been issued. Addison Central School District – Financial Condition Audit Follow Up … and two recommendations were fully implemented. Brighton Central School District – Separation Payments Audit Follow Up … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… gain and altered Village records to cover her theft. My office’s investigation and our partnership with District … accountable for her actions,” DiNapoli said. “I extend my thanks to District Attorney Wetmore and the State Police for helping my office combat public corruption through their continued …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheads