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Town of Humphrey – Financial Management (2013M-116)
… The Town of Humphrey is located in Cattaraugus County and has a population of approximately 700 residents. The … funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets and found that overall, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s … The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by an elected five-member Town Board. The Town Clerk is an …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationVillage of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … funds’ tentative budgets are not balanced and include a deficit of approximately $236,000 and $206,000, …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by DiNapoli’s office, the measure amends the Abandoned Property Law to authorize the State Comptroller to administer … Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneySt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s … unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear … The Board should: Adopt realistic budgets and develop a fund balance policy and multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementGermantown Central School District – Payroll (2023M-3)
… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lake Placid Central School District – Investment Program (2023M-94)
… Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Town of Preble – Non-Payroll Disbursements (2023M-17)
… Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … increased risk that errors or irregularities could occur and remain undetected and uncorrected. Specifically: Town …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… shall be maintained: Major asset class Function and activity Reference to acquisition source document … serial number Acquisition date Date last inspected Name and address of vendor Condition Short description of asset … facility, building number, floor) Fund and account from which purchased Quantity Method of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsArlington Fire District - Purchasing (2018M-43)
… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy … of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Unified Court System Bulletin No. UCS-211
… Unified Court System (UCS) and the Communications Workers of America (CWA), provides for a salary increase of two percent (2.00%) or $1000, whichever is greater, … Schedule. The increase is authorized pursuant to Section 7 of Chapter 400 of the Laws of 2014. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdOpinion 91-8
… would not have a contractual interest prohibited by article 18 of the General Municipal Law if he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to the extent … terms of the bonds which are to be sold at private sale. Article 18 of the General Municipal Law (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Local Police and Fire Retirement System for the plan of which the next subordinate police officer in the village …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 1866
… of the employee name. Please do not submit the employee’s Social Security number, in part or whole. Depending upon … were no corrected Form W-2s for their employees. Agencies can refer to the corrected Form W-2 in PayServ to identify … office staff. Outdated or incorrect information can cause delays (i.e., payroll processing, returned mail, etc.) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsWall Street Bonuses Rose In 2012
… Cash bonuses paid to New York City securities industry employees are forecast to rise by 8 percent to $20 billion during this year’s bonus season, according to …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012State Agencies Bulletin No. 2029
… by DOCCS. The overtime factor used by the New York State Payroll System (PayServ) for affected M/C employees at DOCCS … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions: Beginning in Institution and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligible