Search
Property Tax Freeze Credit
… and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditComptroller DiNapoli Releases School Audits
… and effectively.” Chazy Union Free School District – Payroll (Clinton County) District officials have established adequate procedures for payroll to ensure employees were accurately paid at their … for cash flow purposes. Saranac Central School District – Payroll (Clinton County) The payroll clerk’s duties …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This decline in fund … does not maintain inventory records that collectively show the amount of beginning inventory, fuel purchased, fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or revenue enhancements …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
To determine whether the New York City Department of Finance identifies and collects fines and fees that are due for parking violations
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… expenditures to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Fourth Quarter
… scheduled for December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … planned sales of $5.06 billion include $3.48 billion of new money and $1.58 billion of refundings as follows: $4.71 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 95-22
… Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt … fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… State fiscal years. Incentive payment amount for training in State fiscal year 2009-10 is $200.00 To be eligible for … Incentive Program payment is pensionable and included in the calculation of overtime. Agency Actions When … Program payment is taxable income, will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsFire Safety (2015-MS-1)
… government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire … at least once a year, or as necessitated by changes in staff assignments, occupancy or building layout. The … Review and approve all fire plans and evacuation plans in accordance with the Fire Code. Keep documented evidence …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, … by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions … brokers be required to add value to a transaction and how could that value be quantified or measured? Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilities