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Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… The Wheatland-Chili Central School District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesTown of Corinth – Claims Auditing (2017M-102)
… 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately … not adopt a resolution allowing eligible claims to be paid in advance of audit. Key Recommendations Perform a deliberate … Adopt a resolution allowing certain claims to be paid in advance of audit. … Town of Corinth Claims Auditing …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… The State receives revenues from various sources including a variety of taxes, Federal … miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewHammondsport Central School District – Nonresident Tuition (2016M-248)
… The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… Medical information; and Other information protected by law. Process and Document Preparation: There are limited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationEndwell Fire District – Controls Over Financial Operations (2013M-277)
… aid. The payroll vendor has access to a District bank account with a significant amount of District cash. While … the manner in which the Board budgeted for operations and capital purposes. The District had no formal long-term capital plan. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Operational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … City officials have not established sufficient procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. The city collected $110,000 in revenues …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide … and Attorney General; officers and employees of the judiciary; and officers and employees of the Legislature, … programs. Note: Pursuant to section 5 of the Legislative Law, Legislators’ salaries cannot be paid until legislative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksState Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … record and account for court moneys accurately and in a timely manner. The board also did not audit the court’s …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Adult-Use Cannabis (AUC)
… marijuana, in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes … The Office of the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We … product sales within the county. OSC is not responsible for distributing AUC tax revenue to cities, towns and …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… performance.” DiNapoli’s audit highlighted the decline in subway on-time performance during 2013 through 2014. The … caused more than half of the almost 500,000 train delays from March 1, 2013 through March 31, 2014 to determine what … address the causes; and Require monthly feedback from subways’ managers on actions they are taking to address …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these … of original receipts) for one employee who separated from the Department in February 2011. We performed further …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Instead, Town officials applied a flat percentage rate to each department’s budget, which is not equitable …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common … 2007 to 2011, the City’s general fund balance declined by $12.8 million. As of December 31, 2011 the City had a … results of operations. The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Opinion 88-72
… within the district are under orders from the county health department to remedy problems with their septic …
https://www.osc.ny.gov/legal-opinions/opinion-88-72