Search
Village of Endicott -- Budget Review (B17-4-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Selected Aspects of Discretionary Spending
… Transportation Authority (Authority) was created by an Act of the New York State Legislature in 1967 to promote the … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such costs. We reviewed …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingSelected Employee Travel Expenses
… focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period ended March … Revenue Service "tax home" rules may apply and may result in taxable income. In addition, Judicial Travel Rules were …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesCUNY Bulletin No. CU-735
… requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of Financial Services has announced that the … wage, up to the statewide average weekly wage. Based on the 2022 average weekly wage amount, the maximum employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsIX.6.E Education Department - G5 System – IX. Federal Grants
… OSC BSAO initiates payment requests based on the project’s Accounts Receivable balance in SFS. Payment requests are … are then paid to the State the next business day via the ACH system. The G5 system also provides for a book entry … and the status of payment requests affecting their accounts. The G5 drawdown page contains a “Last Day to Draw” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, according to New York State Comptroller Thomas P. DiNapoli. "Sales tax … local governments," said DiNapoli. "The impact of little to no growth is felt in several regions across the state, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsWyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … did not adequately monitor their sponsored projects to ensure that they achieved, or made reasonable progress … Establish and adopt policies and procedures critical to project evaluation criteria on which to base project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… that former Family Service Society (FSS) Chief Operating Officer Jennifer Thurber today pleaded guilty to manipulating … that former Family Service Society FSS Chief Operating Officer Jennifer Thurber today pleaded guilty to manipulating …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, … an environment where the Clerk-Treasurer was able to write checks to herself or to others for payment of her …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… that the Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an … duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. Require the … annual financial reports and file future reports with OSC in a timely manner. Audit, or provide for an audit, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted … 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Comptroller DiNapoli Releases Municipal Audits
… County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2021 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataCollege of Plattsburgh – Selected Employee Travel Expenses
… citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel … focused their audit efforts on the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Government-Wide Financial Data – 2022 Financial Condition Report
… and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data