Search

Town of Moriah - Leave Accruals (2019M-168)

Determine whether Town officials accurately maintained employees leave accrual records

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

McLean Fire Department - Financial Operations (2018M-40)

… whether Department officials provided adequate oversight of financial activities to ensure that resources were … Department officials did not provide adequate oversight of the Treasurer’s duties. Key Recommendations For money … Department officials disagreed with certain aspects of our recommendations in our report, but indicated they …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Edinburg Common School District – Tax Collection (2016M-233)

… Purpose of Audit The purpose of our audit was to review the Tax Collector’s … governed by an elected three-member Board of Education and has approximately 70 students. Budgeted appropriations for … agrees with the amounts deposited. Ensure penalties are enforced, appropriately collected and recorded. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)

… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was established …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over

Hortonville Fire District – Financial Reporting (2014M-188)

… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… County Legislature. As of May 31, 2014 the Agency had 113 loans outstanding, totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own funds, are not authorized by … Key Recommendations Discontinue the practice of making loans from the Agency’s funds. Monitor companies’ job …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

Opinion 88-11

… affd 66 NY2d 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc … , 131 NYS2d 191). Article 8 of the EPTL confers upon the Attorney General the duty to represent the beneficiaries of … a gift to the village, the village may wish to consult the Attorney General to ascertain whether an application to the …

https://www.osc.ny.gov/legal-opinions/opinion-88-11

Median Income

… Incomes Not Keeping Pace with Inflation According to the U.S. Census Bureau’s American Community Survey 5-year … marked by high inflation of 23.1 percent, according to the U.S. Bureau of Labor Statistics. Adjusting for inflation … compounding affordability challenges. 2 Statewide, the inflation adjusted (“real”) median household income 3 …

https://www.osc.ny.gov/reports/median-income

Opinion 90-25

… HYDRANTS -- Fire Districts (authority to contract for) PUBLIC CONTRACTS -- Approval (effect of failure to obtain … authorizes the board of fire commissioners, after a public hearing upon notice, to establish within the district one or more zones in …

https://www.osc.ny.gov/legal-opinions/opinion-90-25

DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees

… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees

DiNapoli: Tax Cap Nears Two Percent for 2018

… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018

III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)

… The Statewide Financial System (SFS) supports the transfer of financial information from State agencies through a bulkload transaction interface … system. Agencies may originate bulkload transactions from legacy financial management systems or other SFS … The Statewide Financial System SFS supports the transfer of financial information from State agencies through …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfs

Improper Payments to a Dentist (Follow-Up)

… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …

https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-follow

Accounts Payable Advisory No. 71

… 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC populated 1099-MISC …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reporting

Travel Advisory No. 2

… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)

… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!