Search
Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Canton Central School District – Financial Condition (2013M-287)
… results for the fiscal years 2009-10 through 2011-12 and found that District officials adopted realistic budgets and kept expenditures within budgeted appropriations. The … reports throughout the year to monitor the budget and approved budget transfers at the monthly Board meetings. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Ensure the required elected officials are paid in accordance with the advertised salary in the public …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Allen – Town Clerk Collections (2024M-120)
… Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … Town Supervisor (Supervisor).The Clerk accurately recorded tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit tax collections totaling approximately $500,000 within 24 …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120State Comptroller DiNapoli Releases School District Audits
… to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to … critical as the district moves to increased reliance on a remote learning environment and administrative operations due …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for … records or reconcile amounts collected with what was owed to various parties. The Clerk and Code Enforcement … The purpose of our audit was evaluate the Clerks financial and records management for …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) … these payments will be distributed to local governments in January, April, July and October. OSC is responsible for …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTaxes – 2022 Financial Condition Report
… taxes (SALT) by imposing the tax on the business entity (S-corporations, LLCs, and partnerships), rather than imposing … of the business entities are authorized to claim a PIT credit for their shares of the PTET paid. Affected taxpayers … year 2021 estimated PIT payments for the amount of the tax credit; accordingly, SFY 2020-21 results are distorted due to …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … 31, 2012, Unity reported approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool … year ended December 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… with KTI, time and attendance records, and the classification of expenses in its accounting records. Key … business relationships, time and attendance records and classification of expenses. KQC should comply with the … LTAL business relationships, time and attendance records, classification of expenses). Also, ensure costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-331
… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterCUNY Bulletin No. CU-203
… Actions OSC has established a new Time Entry Earn Code, DCS (CUNY Department Chairperson Payment) to be used to … for eligible CUNY Professional Staff using the Earn Code DCS on the Time Entry page. Payments are to be processed on … Earnings End Date: The last day of hours worked Earn Code: DCS Hours/Unit: Number of hours worked Note: If making …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersons2018 Financial Condition Report – 2018 Financial Condition Report
… the State’s primary revenue sources, make up more than one in every three dollars in the State budget. The potential for substantial cuts to … on the fiscal impacts of federal actions and to speak out in defense of our State’s budgetary interests in Washington. …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… Background The Richfield Springs Central School District resides in two towns in Herkimer County and four towns in … finance operations and seek alternative financing sources where available. Review all reserve balances to determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Mayfield – Water and Sewer Operations (2017M-28)
… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Maine – Justice Court Operations (2016M-358)
… refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Carthage Central School District - Financial Condition (2018M-93)
Carthage Central School District Financial Condition 2018M93
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93CUNY Bulletin No. CU-590
… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … IC 18 ZCT CUNY SR Grant – Tax Levy IC 19 Agency Actions In order to process the Summer 2017 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement … Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-needed