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DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one … audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … security numbers and intentionally misstating deductions. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… than $100,000 6% … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… and operate the bio-digester by sufficient amounts to warrant the substantial risks involved in the project. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… were communicated confidentially to officials, we found: All nine business office employees, including the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … safeguard assets, which allowed the Treasurer to perform all cash receipt and disbursements duties without oversight. … Key Recommendations Take appropriate action to recover all misappropriated moneys. Adopt comprehensive policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… over 98 percent of the total expenditures submitted for payment to OCFS. We attributed the unsupported, inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … for payment presented to it, through a resolution noted in the minutes, there is no process in place to verify that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure … students, and is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Opinion 88-4
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing refreshments to trainees at foster … parent training session) MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - … parent program or facilitate recruitment of foster parents and make reasonable expenditures for such refreshments. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 95-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion and approved more … and Supports $15 million with OpAD Media Solutions LLC for public awareness campaigns. Office of General Services … Education Department $3 billion in general aid to 677 school districts. Empire State Development Corporation $10.6 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is … Agency operations – receipts agencies are responsible for collecting Reimbursements of accounts receivables Agency … system which accurately and systematically accounts for all revenues, receipts, resources, and property of the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewComptroller DiNapoli Releases Municipal Audits
… Management (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal … the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project … required cell phone bills. As a result, district taxpayers do not have adequate assurance that all claims paid were for …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10March 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers … the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall … public awareness of handicapped parking laws. In order to fund this program the statute provides for imposition of a …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programContributing Toward Your Retirement – Regional State Park Police Plan
… covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirement