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Comptroller DiNapoli Releases Municipal Audits
… alternative sites or options prior to entering into a 17.5 year lease for office space with a private developer. As a … of Motor Vehicles that went undetected for over a year due to lax controls and oversight. For access to state …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State … a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… additions/reductions to the ARO liability in the current year If the asset was retired from service in the current year, any amounts that remain to be paid in future fiscal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1992
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsXII.6.I Paying a Non-State Employee – XII. Expenditures
… about: Determining employee status when making a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Preparation: PROCESSING NON-EMPLOYEE PAYMENTS Prior to procuring services, the Business Unit must determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeSyosset Central School District - Payroll (2018M-42)
… benefits provided to employees. Noteworthy Achievements District officials have established adequate procedures over … paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, … as a result of this audit. … Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractOpinion 88-36
… without his fault (see, Bird v McGoldrick , 277 NY 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Village of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Cayuga County – County Bridge Maintenance (S9-13-4)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202State Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Oneonta City … average of about $874,000 from 2012-13 through 2016-17. As a result, unrestricted fund balance increased to $2.9 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant the appropriate …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Washington County. The District is governed by the Board of Education (Board) which comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town … bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key Findings An … officials did not fully inform taxpayers of the entire cost or fully disclose the Board’s intentions with respect to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. … purchases. Monitor the Town’s financial activity to ensure it is accurately recorded and reported on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on … revenue recognition when using the modified accrual basis of accounting. Modified accrual will be used in preparing …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an … to fiscal stress” or has “no designation.” The cities of Yonkers and Long Beach were both found to be in “moderate fiscal stress” while the city of Utica was designated as “susceptible to fiscal stress.” …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: … of the five regional OTB Corporations to determine if it has continued to deteriorate and whether officials have … law, are in operation in New York. Each OTB Corporation is a public benefit corporation governed by a Board of …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014