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Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … there may have been transactions that were not accounted for and additional moneys missing. We were unable to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … including how and when disbursements should be made or optimal or targeted funding levels and why these levels are justified. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191VII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC charges. … and Save. With the implementation of obligation date on June 1, 2014, a separate invoice date was made available …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC charges. … and Save. With the implementation of obligation date on June 1, 2014, a separate invoice date was made available …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax returns are received and processed by DTF, the taxpayer remittances are deposited … State and certain local taxes are administered by the State Department of Taxation and Finance DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Selected Aspects of Discretionary Spending
… its guidelines and expenses were reasonable adequately suppo …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the … Key Findings District officials consistently presented, and the Board approved, budgets which significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Wayne – Justice Court (2013M-52)
… 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Georgetown Fire District – Board Oversight (2014M-264)
… maintained, and fund balance as of December 31, 2013 was 128 percent of budgeted appropriations for 2014. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264City of Salamanca – Selected Financial Activities (2015M-284)
… within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did … enforce the collection of overdue property tax payments in a timely manner and did not follow the tax enforcement …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Penn Station (LIRR portions), Metro-North stations and rights of way in Manhattan and the Bronx, and LIRR stations … under the contract: On average, BRC outreach workers spent only about 26 percent of their time providing … we witnessed multiple scenarios in which BRC outreach workers appeared to intentionally close the office and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkState Comptroller DiNapoli Statement on New York City's November Budget Update
… by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use of both agency vacancies and … to provide about $2.5 billion in savings through FY 2024; however, this figure is lower than initially requested. … worsening of the economic outlook since its last update in April 2022, including on Wall Street , the city is not yet …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York … See: Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide. … See: Chapter XII, Section 9.C - Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview