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Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Moriah - Leave Accruals (2019M-168)
… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168McLean Fire Department - Financial Operations (2018M-40)
… forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hortonville Fire District – Financial Reporting (2014M-188)
… Hortonville Fire District is a district corporation of the State, distinct and separate from the Town of Delaware, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … or establish mitigating controls. Because the Board did not provide adequate oversight, the former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a … use had been abandoned by the city (see also Matter of Central Parkway , 140 Misc 727, 251 NYS 577; cf . Stillwell v …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Agencies Bulletin No. 1913
… be not be processed before the commencement of the 2021 season. These retroactive increases will be automatically … below) should receive the appropriate rate for the 2021 season inclusive of the 2020 retroactive increase, as … the 2021 rate as listed on the Lifeguard Hourly Wage Rates Schedule that is attached to the Division of Budget Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalOpinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the time the hydrants became operational or only from the date of the written rental agreement. You also ask whether … obligated to pay the waterworks corporation for the rental of the fire hydrants from the time the hydrants became …
https://www.osc.ny.gov/legal-opinions/opinion-90-25DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than … A North Country court clerk is accused of pocketing more than …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: Tax Cap Nears Two Percent for 2018
… capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in … rising fixed costs and limited budget options. I continue to urge local officials to exercise caution when crafting …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… an internal agency system electronically transmits data to the SFS and the SFS creates data extract files to send … agency systems that provide critical functionality not available within the SFS. Bulkload transaction files must … for each interfacing agency system. The information stored in the specific profile is used within the programming logic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsImproper Payments to a Dentist (Follow-Up)
… our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit report, which was … that, for the period June 1, 2009 through September 30, 2012, Medicaid made $66,402 in improper payments to a … Department of Health: Improper Payments to a Dentist (2012-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followAccounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, … Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax year to accommodate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTravel Advisory No. 2
… Manual an employee’s official station (i.e., usual work location, regardless of where the employee maintains …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is governed by a seven-member Legislature. The County’s … obtaining SNAP application/recertification documentation is consistent and that the appropriate documentation is …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Lockport -- Budget Review (B1-15-20)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for next succeeding … in 2016. The overtime appropriation in the proposed budget is less than the amount expended for the first nine months of … the adopted budget. Ensure the appropriation for overtime is reasonable. Approve the 10 percent increase in water rents …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20