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Waterloo Central School District - Financial Condition Management (2019M-137)

… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … Determine whether the Board ensured that credit card and travel expenditures were adequately supported …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Village of Schoharie - Board Oversight (2018M-184)

… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Village of Granville - Financial Condition of the Sewer Fund (2018M-49)

… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …

https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49

Town of Thompson - Board Oversight (2018M-69)

… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

State Police Bulletin No. SP-151

… for members of the New York State Police Investigators Ass …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fund

Comptroller DiNapoli Releases Municipal Audits

… Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, budget transparency and … works projects inappropriately, and managed the contract in a manner that routinely favored the contractor and caused … The significant revenue and expenditure projections in the tentative budget for the general, electric, library …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of Delaware County , Fulton County Industrial Development Agency , Village of … departments reviewed adequately monitored vehicle usage. Fulton County Industrial Development Agency – PILOT Program … Fire Company – Controls Over Financial Activities (Fulton County) Neither the former nor the acting treasurer …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits

CUNY Bulletin No. CU-712

… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All CUNY employee records will … where appropriations and segregations have been created by the Bureau of State Accounting Operations. The … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-end

Comptroller DiNapoli Releases Municipal Audits

… , Village of Irvington , Long Island Workforce Housing Act and the Syracuse Industrial Development Agency . “In … and received $13,250. Long Island Workforce Housing Act (2015MR-4) Auditors identified some compliance issues, … but found most localities generally complied with the act when approving the applications for 25 developments …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0

Wage Theft Investigations

… utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts … enforcement of State Labor Laws, including the 2011 Wage Theft Prevention Act, established to reinforce … of workers against unfair and/or illegal employment and wage practices. By enforcing these laws, the Division seeks …

https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigations

Collection and Use of the Motor Vehicle Law Enforcement Fee

… March 31, 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile … departments and district attorney's offices to combat motor vehicle theft and insurance fraud. The State Police … to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle theft and insurance fraud. Key Findings The …

https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-fee

Accounts Payable Advisory No. 37

… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate and only … However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled charges date …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactions

Brighter Choice Charter School for Girls – Financial Operations (2013M-321)

… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321

SUNY Bulletin No. SU-206

… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … Dates The 2014 Discretionary Award should be processed in Administration Pay Period 9L, paychecks dated 08/13/14 … A copy of the roster will be provided to OSC in an Excel format. To pay the 2014 Discretionary Award as a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-206-2014-discretionary-award-managementconfidential-employees

SUNY Bulletin No. SU-221

… but is not included in the calculation of overtime. Tax Information These monies are taxable income, will be … taxes will be calculated using the employee’s current Tax Marital Status, Withholding Allowances and Additional Amount on the Update Employee Tax Data page. Payroll Register and Employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-221-2015-discretionary-award-managementconfidential-employees

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cold … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Cold …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of City of Long … Minisink , Village of Tannersville and Town of Wales . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of City of Long …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0