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IX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be routed … to the General Ledger in the Statewide Financial System (SFS) on a more real-time basis that is better aligned with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsPersonal Income Tax and Property Tax
… income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively … September 5, 2019 were appropriate and complied with New York State tax laws and regulations. Background During our … we identified 10,142 credits totaling $4.1 million where the Department potentially paid more than one credit to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Sweden – Justice Court (2014M-318)
… and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Patterson – Justice Court Operations (2020M-63)
… be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Introduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in … and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… operations and is currently awaiting dissolution from the State Attorney General’s Office. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mVillage of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources … vendors and charities. Had these resources been used for promotions such as retaining and rewarding loyal … and subsequently increased revenues to participating municipalities. At least 547, or 9 percent, of Program …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andCrown Point Fire District – Board Oversight (2024M-29)
… transparency to the Board, taxpayers, Office of the State Comptroller (OSC) and other interested parties. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of the fees collected in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Panama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Conflicts of Interest of Municipal Officers and Employees
… officer or employee, your job by its very nature places you in a position of public trust. You are responsible for … municipality are prohibited. Who does the law apply to? If you are an officer or employee of a municipality, the law … applies, an interest in a contract is permissible, even though you may have one or more of the powers and duties …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOverlapping Real Property Tax Rates and Levies - FAQs
… in financing local government operations. What information does the Tax Levies Detail table present, and how can it be used? The Tax Levies Detail table presents real … presented in the Overlapping Real Property Tax tables? You can find more explanation of the data presented in the …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsManagement of Unexpected Delays and Events During Winter 2017-18
… The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 of … a valued and indispensable service.” The OSC Office of the State Deputy Comptroller for the City of New York issued a …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18