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XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the … BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the voucher, which reverses the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSUNY Bulletin No. SU-155
… should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering … Code 405. If an employee has chosen to not participate in the Supplemental Retirement Annuity Program (Code 404), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuityWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations … Fund balance has consistently been used for operations and officials have consistently overestimated budgeted appropriations and revenues. The school lunch fund has had recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVillage of Endicott – Budget Review (B4-15-11)
… 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 … and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Niskayuna Central School District – Financial Condition (2012M-218)
… expenditures in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementWoodbourne Fire District – Board Oversight (2023M-98)
… (Treasurer) maintained basic accounting records and reports or provided regular financial reports to … needs. Key Recommendations Maintain proper accounting records and reports and ensure the Board receives appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98State Agencies Bulletin No. 298
… in each of the last three years prior to normal retirement age, has been increased to $11,000, or twice the allowable … 01/10/2002. OSC Actions OSC will process a file from the New York State Deferred Compensation Plan's Administrative … percentages and deductions should be directed to the New York State Deferred Compensation Plan's HELPLINE at(800) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002DiNapoli: Local Sales Tax Collections Up Slightly in May
… million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled $862 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… 1, 2013 through June 12, 2014. Background The Tompkins County Industrial Development Agency is an independent public … knowledge. Although, three businesses did not meet their job creation goals, the Board did not formally document its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Comptroller DiNapoli Releases Municipal Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77