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Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Trustee, with neither official retaining custody of the signature file or being present during the affixing of the … Treasurer should sign all checks, and the facsimile signature file of an official that is used as a second signature should only be used in the official’s presence and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mDiNapoli: NYC Retail Sector Battered by Pandemic
… money to buy at all. New York City is one of the world’s premier shopping destinations and retailers are a vital part …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… by OMH and other state agencies with 8,122 units that are active or in progress. OMH has contracted for 87 of these … resident in a rehabilitation facility following a hospital stay. In the second case, staff hadn’t made contact with a … OMH’s ability to track or measure progress. OMH also does not review program outcomes or evaluate providers …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellState Comptroller DiNapoli Releases Audits
… State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched … Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) The purpose of this report … Program (Program) for the three State Fiscal Years ended March 31, 2023. The Office of the New York State …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsSUNY System Administration Office – Selected Employee Travel Expenses
… abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies … one State University of New York System Administration Office (System Administration) employee for audit whose … expenses ranked among the highest in the State in the area of lodging. In total, we examined $188,074 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesTown of Lindley – Financial Management (2012M-226)
… balance in a manner that benefits taxpayers. Research the origin of the existing capital and unemployment reserves. If unable to determine the origin of the reserves, reestablish the reserves in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2205
… Payroll Bulletin No. 70 . Purpose: The purpose of this bulletin is to provide agencies with updated guidance … and on time, there may be an occasion where all or part of the employee’s pay is not received by the employee on the … agency to pay an employee for time worked, when any part of the employee’s pay will be delayed past the scheduled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… of ‘FIE’ . Bulkload agencies must enter these journals online in order to enter the appropriate source code. The use … New FBIC Roles: NYF_AGY_FBIC_VIEW – To view FBIC data online including; Standard Rates, Waivers, and Redirects. 2 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 … 20-member Board of Supervisors. The County’s Department of Weights and Measures is responsible for protecting consumers … occupancy tax revenue. The Director of the Department of Weights and Measures did not conduct inspections of all …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… are reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to … PatchogueMedford Union Free School District Budget Review B1772 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. … to audits completed by a certified public accounting firm for the last three years. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Opinion 92-32
… The town, by local law, may authorize the purchase price to be paid to the town on an installment basis, secured … significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Child Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established and … controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine … To determine whether the Office of Children and Family Services has established and …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… These transactions are identified by the following characteristics: They are not imposed on the provider or the … voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics required by the provider (Federal or State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsOpinion 90-22
… FUNDS -- Deposits and Investments (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , … section. [Emphasis added] Because of the above exemption for municipal water utilities and because there is nothing in … Although there is no specific statutory authorization for the investment of moneys of others held by a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-22