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Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyIX.7 Overview – IX. Federal Grants
… to actively manage their grants within these modules. In addition, expenditures will be cost collected in PC for both non-onboarded and onboarded agencies to help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewTown of Ellery – Justice Court (2014M-269)
… a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269College of Geneseo – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … the Board with financial reports. However, the Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, … flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a … for use outside of the competitive process. The Board does not always enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, purchases totaling $70,042 were not adequately supported, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136What to Report – Legacy Reporting
… Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page … from any overtime that is not reported. Continue to report normal salary. Public safety overtime* Payment for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportIndustrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … whether project owners are meeting the goals included in their agreements, such as job creation and retention …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… conditions and the revenue outlook may change.” State tax collections through October totaled $42.3 billion and … higher than the same period last year. Year-to-date tax collections were $5.4 million over the latest projections … from the October cash report include: Personal income tax receipts through Oct. 31 were $26.7 billion, an increase …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 857
… program is excluded from taxable wages. Amounts in excess of $5,250 are subject to Social Security, Medicare, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 19 Lag (December 4 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefits