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Chenango Forks Central School District – Financial Condition (2014M-98)
… is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education which comprises …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Carlisle – Fund Balance (2017M-106)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The … a fund balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Mount Morris – Justice Court (2012M-129)
… The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed … by an elected Town Board consisting of the Town Supervisor and four Board members. The two current Justices and Court clerk collected approximately $94,590 in fines and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Carmel – Selected Financial Activities (2015M-201)
… Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline worth $51,900 was … issuing confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is … The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the Supervisor and to State …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Wolcott – Financial Management (2020M-131)
… laws governing the finances of the general fund tax bases and did not have an understanding of the finances for the … Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the town-wide (TW) and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mCity of Troy – Financial Condition (2015M-185)
… The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed … significant amounts of reserves to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units should, where practicable, use … addition, the purchase order establishes the encumbrance and liquidates the pre-encumbrance on the purchase … based on a purchase order, the Business Unit must create and process a voucher that references the purchase order to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Agencies Bulletin No. 2011
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payUnified Court System Bulletin No. UCS-266.4
… an updated list of those unions that submit membership and dues transactions via electronic file submissions to OSC … A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollSales Tax Vendor Registration Practices (Follow-Up)
… 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a tax …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followElevator Safety (Follow-Up)
… of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in New York City. This responsibility … (non-DOB inspectors), ensures that elevators are tested, and monitors the results. The Building Code requires that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… solid investment returns for the state pension fund and has supported thousands of local jobs. Our latest $20 … to Tribeca will help successful startup companies grow and expand." The In-State Program, which was designed to … The In-State Program has $490 million available to invest and is always looking for opportunities that meet the Fund's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were … by the State Legislature. Transit is an affiliated agency of the MTA that operates New York City subway and bus service …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Internal Revenue Service-Criminal Investigation, New York; and Nassau County District Attorney Anne T. Donnelly. “Gardner exploited her position and betrayed the students, parents and taxpayers of the Hempstead School District to enrich …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… the national share of 18.6%. “New York City’s labor market and economy greatly benefit from the contributions of … for individuals who come to the U.S. looking for work and a better life. Federal immigration policy must be … 70% of all workers, while 65% worked in transportation and utilities, and nearly 55% worked in manufacturing last …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… emerged as a key education initiative at both the federal and state levels. As defined by the U.S. Department of the … financial literacy describes the skills, knowledge, and tools that equip people to make individual financial decisions and actions to attain their goals; this may also be known as …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-follow