Search
Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll … Town of Wawarsing Payroll and Leave Accruals 2013M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The Bureau of State Expenditures’ (Bureau) auditors may need additional … must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor and/or … report to the agency. There will be a higher likelihood of returns if agencies do not respond to requests within 24 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… dispatch. Process and Transaction Preparation: Electronic Authorization of Purchase Orders Online agencies use the SFS … Online agencies are not required to physically sign a PO prior to sending it to a vendor. Instead, POs created and … Electronically” on the PO’s signature line. Electronic authorization of POs is more efficient because the entire PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying expenditures to the correct … , for further information on processing salary payments. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… While no municipalities were in the highest category of “significant fiscal stress,” 73 villages and cities have … for many local governments has improved with the infusion of federal aid and stronger economic activity,” DiNapoli … outlook for years down the road.” The latest round of fiscal scores evaluated local governments with fiscal …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section … The Office of the State Comptroller OSC is charged with the responsibility under Section 112 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewRecent Trends and Impact of COVID-19 in Brooklyn
… Español | Kreyòl Ayisyen | 中文 Highlights Brooklyn has the largest population of the five boroughs with … last decade (9.1 percent). Private sector employment in Brooklyn grew by 47.5 percent from 2010 to 2019, faster than citywide (28.7 percent). Leisure and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment … and lapsing procedures. The appropriation lapsing date is the last date an appropriation can be legally used and is the date by which a Business Unit must process its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide guidance to agencies about record retention … requirements to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System (SFS) is readily available to the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsContact the Division of Local Government and School Accountability
… and Professional Standards - (518) 474-5404 Questions on audits, scheduled or in-progress, questions on auditing and accounting standards, … Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityUse of Federal Funding for Election Technology and Security
… from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election … systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA Security Grant) available to help states improve and enhance election … from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States election …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securitySummitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the internal controls over the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 … provisions of the New York State Public Housing Law and regulations prescribed by the Federal Department of Housing and Urban Development. Operating expenditures for the 2014 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108The Transportation and Warehousing Sector in New York City
… June 2022 PDF Version Highlights As of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, while … From moving people into and around New York City to delivering food and storing goods the transportation …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… in Section 4.C - Federal Grant Accruals of this Chapter. Loans and notes - This account includes receivables created … public benefit corporations and localities) in accordance with appropriations enacted by the State Legislature, most … for capital purposes. The State Finance Law requires that no loans shall be made until a written repayment agreement, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218