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State Comptroller Dinapoli Releases Municipal Audit

… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Town of Knox – Town Clerk (2020M-72)

… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… The Treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims … financial areas. Maintain complete and accurate accounting records. Ensure claims are audited before payment and have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Davenport Fire District – Financial Activities (2020M-147)

… - pdf ] Audit Objective Determine whether Davenport Fire District (District) officials established adequate controls to ensure … corrective action. … Determine whether Davenport Fire District District officials established adequate controls to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Town of Worth – Financial Operations (2014M-323)

… Key Findings The Supervisor did not maintain accounting records or prepare bank reconciliations. Not all … Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have been audited and …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

West Genesee Central School District – Segregation of Duties (2016M-303)

… Purpose of Audit The objective of our audit was to determine if the District’s controls over certain cash receipts were adequate for the … The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Hammondsport Central School District – Investment Program (2024M-63)

… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Town of Grand Island - Information Technology (2019M-34)

… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. … Determine whether the Board ensured …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

SUNY Bulletin No. SU-123

… alien students who receive scholarships Background A scholarship is an amount given to an individual for study, training, or research; it does not constitute compensation for personal services. … payments is calculated at zero percent (in most cases) when there is an income tax treaty between the United States …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarships

DiNapoli: Oversight of Supportive Housing Falls Short

… of Mental Health (OMH) allowed not-for-profit providers to bill for improper expenses, such as salaries, alcohol and spa … consisting of $396,289 in base salary, $273,000 in bonus pay and $177,829 from a deferred compensation account. … that pose health or safety hazards, that OMH only pay for eligible contract expenses and that it recover the …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-short

The Retail Sector in New York City: Recent Trends and the Impact of COVID-19

… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights … comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 … including online retailers, have experienced the most growth in taxable sales of any subsector during the …

https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19

State Agencies Bulletin No. 1162

… 3/31/11 (Administration) or 4/7/11 (Institution) that is below the new biweekly minimum. OSC will insert a row with … for all subsequent rows on the employee’s record. If there is an existing Earnings End Date on the row being updated the … on the updated row. Note: Currently, if an employee is earning the pre-shift briefing minimum of $48, it is the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-non

State Agencies Bulletin No. 1532

… will be refunded in full. Unfortunately, there are processing limitations for AC230s received after this … Reporting The IRS considers overpayments for 2016 that are returned in 2017 to be income in 2016 for reporting …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-inst

State Comptroller DiNapoli Releases Municipal Audits

… Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … annually, the board has not updated its procurement policy in almost 20 years and did not ensure that town officials and …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … general ledger to be out of balance by nearly $7 million. In addition, the board has not developed a multiyear …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0

IX.6.B OSC Draw Procedures – IX. Federal Grants

… Contract Modules within SFS to ensure reimbursement funds are drawn against the correct pool of funding in the … a deposit within SFS. On the following business day, funds are received by the bank. OSC BSAO then matches the … to process the drawdowns on the federal system. Once the funds are received, OSC BSAO will post the receipt. Guide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-procedures

DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates

… advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, according … for their majors may take longer to graduate, costing them time and exhausting their financial resources,” DiNapoli … of equal access and opportunity” for all students. As of fall 2019, approximately 162,000 full-time undergraduate …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-rates

Other Bulletin No. 17

… eligible for the payment provided the employee: Is on the payroll 03/31/13 (Active, on a Leave With Pay or on an Unpaid … is on a preferred list on 03/31/13 and who returns to the payroll between 04/01/13 and 03/31/14 is eligible for the … requirement following the employee’s return to active payroll status. The agency should submit a transaction to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-17-april-2013-state-university-construction-fund-scf-civil