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Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… the Board after the employee began work. Properly monitor hours worked by PTEs . Two PTEs worked in excess of the … a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain … PTEs complete and submit signed timesheets to support hours worked. BOCES officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million over the three-year period. Appropriations for three equipment accounts and two printing service …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetBrocton Central School District – Claims Audit (2023M-15)
… properly audited before payment. Key Findings Claims were not properly audited before payment. As a result, there was … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. … (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer forest land, religious … Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly … Treasurer’s records or bank statements for the majority of our audit period. The Treasurer misappropriated County funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… that all claims are audited by the entire Board before payment. Ensure that all employee pay rates and increases are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSeneca County – Water and Sewer Operations (2017M-4)
… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Opinion 95-9
… committees of a fire company); (pro rating the number of points credited for participation in less than the minimum … is also an active volunteer firefighter may not be granted points toward a year of firefighting service under a length … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be …
https://www.osc.ny.gov/legal-opinions/opinion-95-9State Agencies Bulletin No. 1975
… location is within the five (5) boroughs of New York City (NYC), effective 12/31/2018, will remain at $15.00. … Location by County Minimum Hourly Wage Job location in NYC $15.00 (effective 12/31/2018) will continue. Nassau, … or Westchester County $15.00 * Other (Job location outside NYC, Nassau, Suffolk, or Westchester Counties) $13.20 *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 … single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpen Book New York
… know how their tax dollars are spent. Without transparency in government, there cannot be accountability. His open data … track where money is going and how it's being reflected in the State's spending priorities using the Comptroller's … organizations and other governmental entities in effect April 1, 2012, or later. Includes both contracts …
https://www.osc.ny.gov/open-book-new-yorkXVI.4.A Cash and Investments – XVI. Financial Reporting
… Valuation basis for investments; and Amortization of discounts and premiums. FOOTNOTE DISCLOSURE GASB Statement … interest rates for similar instruments. AMORTIZATION OF DISCOUNTS AND PREMIUM Discounts and premiums on investments, if material, must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsNew York City Agency Services Monitoring Tool
… New York City’s budget each fiscal year is foundational for the City’s fiscal prudence and is required by City and … the City’s ability to provide adequate public services for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being the most populous …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Agencies Bulletin No. 1949.1
… by Payroll Bulletin No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing … must use the overtime factor of .00120 in the calculation when submitting any payments using Earnings Code OTO – OT … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… at the end of activities. Frankfort Hill Volunteer Fire Company – Financial Activities (Herkimer County) Auditors … of. In addition, town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. Also, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsFlanders Fire District – Disbursements (2014M-199)
Flanders Fire District Disbursements 2014M199
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199