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Do Not Call Enforcement Efforts (Follow-Up)
… Division of Consumer Protection (Division) is responsible for enforcing the Law, which took effect in 2001. Initially, … since 2014, the number of cases referred to counsel for further action decreased in each of the two subsequent … concluded that the Division should evaluate the potential for using Federal Trade Commission resources and strategies …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followState Comptroller DiNapoli Releases School District Audits
… realized revenues totaling $9,011, from 50% reimbursement of eligible costs. Mineola Union Free School District – … were levied than were needed to fund operations. A pattern of over budgeting developed because the board did not adjust … overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1943
… be reflected on an employee’s annual W-2 (Wage and Tax Statement) for 2021. Affected Employees Employees utilizing … in Box 14 on the employee’s 2021 Form W-2 (Wage and Tax Statement). Questions Questions related to vaccination leave on the annual W-2 (Wage and Tax Statement) issued to employees may be directed to the Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… outside of New York City saw year-over-year collections for August grow by double digits, ranging from 12.6% in … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local … on the regional picture of sales tax collections for the third quarter (July through September) of 2021. Table …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … maintain records prior to April 2009. The travel expenses for the 27 Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0State Agencies Bulletin No. 435
… Investments Inc. has been selected as the new plan manager for the New York State College Savings Program, and the … all payroll records with the new account information for employees who currently participate in the College … 1-877-NYSAVES or access the website at www.nysaves.org for forms and enrollment information. Agencies will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. … Limestone Volunteer Firemen …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mKillawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Monroe County – Golf Course Contract Management (2014M-111)
… County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014. … Legislature govern County operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key … a County bank account. The operator did not perform or pay for a number of duties, including contractually obligated …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… to determine if the Board monitored approved projects for the period January 1, 2013 through April 30, 2014. … directly billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not … with the Uniform Tax Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Agencies Bulletin No. 1201
… Purpose To inform agencies of changes to the data entry and processing of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservReal Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within … County Real Property Tax Services Office, as necessary, for any technical assistance. … Real Property Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Campbell-Savona Central School District – Financial Condition (2015M-42)
… that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and when the balance will be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … consider how the overall actual results or trends compare to the current budget for departmental budgets. As a result, … than necessary. The District has four reserve funds which have not been used to fund any payments over the five-year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … duties. The District’s payroll certification procedures do not require the accountant to trace the payroll amounts to … days worked. The payroll certification procedures do not require the use of payroll change reports; instead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFire Island Union Free School District – Claims Auditing (2023M-114)
… ensuring that the Business Office had authorized payment for the goods and services received. 10 claims totaling … to verify that all supporting documentation was available for audit of the claim. Key Recommendations Update written … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114DiNapoli: Local Sales Tax Collections Increased by 4% in August
… officials should budget accordingly and monitor cash flow for the foreseeable future.” For August 2023, compared with August 2022: New York City’s … reported sales by vendors. The next quarterly numbers (for July to September) will be available in October. Table …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustFine Fire District – Board Oversight (2023M-81)
… fund operations each year and there was an increased risk for errors and irregularities . The Board of Fire … York State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by … capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81