Search
Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, … Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over its financial … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance … fundraising activities. Key Findings The Company did not have adequate controls in place to ensure that Company funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The Town is … reported an unrestricted fund balance deficit of $230,368 in the sewer district fund. If the necessary adjustments were …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… an appointed Treasurer. The City’s 2012 and 2013 general fund budgets totaled $34 million and $35 million, … establish an information breach notification policy or a disaster recovery plan to minimize disruption of operations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … sound financial condition. The Town Supervisor is a member of the Board and serves as the chief executive … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … finances. The treasurer did not: properly account for fund balance within each village fund or establish capital … required annual financial report with the Office of the State Comptroller for the 2019-20 through 2022-23 fiscal …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Personal Service Contracts
… service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC … The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… Indirect costs are costs for activities that benefit more than one program or objective and, therefore, cannot be identified to only a … … Indirect costs are costs for activities that benefit more than one program or objective and therefore cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsState Comptroller DiNapoli Releases School District Audits
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Agencies Bulletin No. 1858.1
… checks that remain uncashed as of April 19, 2021 will have stop payments processed, the funds will be escheated and sent … Actions Agencies must notify affected employees that stop payments will be issued for all uncashed payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks2013 Year End Report
… the Workers’ Compensation Board’s (Board) sole custody funds during the period January 1, 2013 through December 31, … Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special … from the Second Injury Fund are processed by the Special Funds Conservation Committee (SFCC), a private concern …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is governed by … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Capital – 2022 Financial Condition Report
… of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital … include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $3 billion (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 1.2 million active and retired State, local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsTown of Bolivar – Community Development Block Grant (2013M-353)
… Key Findings A significant number of discrepancies from the CCDC contract were identified, as well as the … by the CCDC averaged 21 days after receiving funds from the town. Key Recommendations Refrain from contracting with the CCDC for the administration of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which is … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331State Agencies Bulletin No. 1223
… is 1.45%. There is no wage base limit for this tax. New Additional Medicare Tax Beginning January 2013, employees … Federal Withholding Rates The IRS has not published the new Federal income tax withholding rates for 2013. Employers … using the 2012 withholding rates until further notice. New York State, New York City and Yonkers Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Accounts Payable Advisory No. 32
… should refer to the instructions for the applicable 1099 Form on the IRS’s website or contact BSE’s Federal Reporting …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-payments