Search

XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management

… the creation of an Office (now Division) of Minority and Women's Business Development (DMWBD) to promote employment and business opportunities for minorities and women on state … the creation of an Office now Division of Minority and Womens Business Development to promote employment and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-state

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… for the handling of cash receipts and disbursements, credit cards, utility payments and payroll processing. …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

State Agencies Bulletin No. 1946

… corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to the … update PayServ with the agency name and address provided by agencies. Control-D Reports The following Control-D report …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax

State Comptroller DiNapoli Releases Municipal Audits

… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… items as alternates in original project plans and bid specifications. Solicit competition using bids, request for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

State Agencies Bulletin No. 2057

… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-tax

XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … determine if any payments they submitted have been offset. For questions related to liens, offsets, and payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… records. The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in … the Treasurer’s records. Adopt realistic budgets based on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Board of Trustees. Budgeted … Key Findings Village officials do not require the use of a purchase order system when making purchases and do not …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Village of Richmondville – Disbursements (2012M-178)

… and all employees had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately … all employees are paid at documented Board-approved pay rates and that withholdings are accurate. Ensure that the …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… financial planning, which would have helped it identify historical budgeting trends. Key Recommendations Adopt … with realistic estimates for revenues that are based on historical and current information and develop realistic …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

State Agencies Bulletin No. 1855

… Purpose The purpose of this bulletin is to request verification of the agency address that will be displayed on Employee Form W-2 for Tax Year 2020. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-tax

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Town of Amenia – Leave Accruals (2013M-361)

… October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

Comptroller DiNapoli Releases Municipal Audits

… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … bank reconciliations, maintain timely and accurate cash records, or submit monthly reports to the state Justice Court …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1