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Safety of Seized Dogs

… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The audit covered the period January 1, 2015 to …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs

State Agencies Bulletin No. 1635

To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 883

… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Affected … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/883-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 759

… State’s Central Accounting System and/or CSEA, PEF or GOER Tax Rules In general, gross income of an employee does not … may enter these transactions immediately. To reduce the tax burden on the employee’s last paycheck of the year, it is … to Affected Employees A letter explaining the tax rules governing educational assistance benefits and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/759-educational-assistance-benefits

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk and salvage … as multiple businesses. For example, many registered repair shops are also licensed as inspection stations. As of … an additional 95 unregistered facilities advertising auto repair services. Additionally, we identified 21 vehicle …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

State Agencies Bulletin No. 1816

… of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-files

XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures

… Payable Vouchers and Land Claims of this Chapter for more information regarding record retention and availability.) … published deadline. It is imperative that the voucher and supporting documentation contain all required information. If … correctly, or the Business Unit cannot provide the supporting documentation, the voucher may remain unpaid. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing

State Comptroller DiNapoli Releases Municipal & School Audits

… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases School District Audits

… paid. Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (Westchester County) District officials … most cost-efficient manner or provide adequate oversight of awarded contracts. As a result, the district could have …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

State Agencies Bulletin No. 2315

… of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-files

Town of Walton – Incompatible Duties (2016M-309)

… of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to review the …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Town of Plymouth – Board Oversight (2016M-190)

… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… As a result, the sewer district will require advances from the general fund totaling at least $41,506 to fund operations through year-end. Although the Board has … used available fund balance and reserves, as appropriate, to avoid issuing debt to fund operations. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

Greenville Fire District #1 – Board Oversight (2014M-376)

… 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, … contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no … by developing policies and procedures over the budgeting process. Review the legal requirements for reserve funds and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of … to provide fire protection services. The Department is governed by an elected five-member Board. The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of Fultonville …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits

Delaware County – Third-Party Contractual Services (2014M-287)

… 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 members. Budgeted appropriations for 2014 … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that written …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Delaware County – Vehicle Usage and Disposal (2014M-258)

… 2013 through August 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately 48,000. The County is governed by an elected 19-member Board of Supervisors. … vehicle policy specifies that each department head is responsible for establishing written procedures for the …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District controls were … located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Department of Taxation and Finance: Personal Income Tax

… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax