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Village of Endicott -- Budget Review (B17-4-7)

… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

Selected Aspects of Discretionary Spending

… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. We reviewed 165 payments totaling $280,887. …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

State Comptroller DiNapoli Releases School Audits

… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … District – Check Signing (Suffolk County) The treasurer does not maintain custody of his signature, or supervise the … or maintained any other documentation of the source, date, amount and purpose of cash collections when collecting cash …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0

Selected Employee Travel Expenses

… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. In …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

CUNY Bulletin No. CU-735

… wage, up to the statewide average weekly wage. Based on the 2022 average weekly wage amount, the maximum employee … will start being taken from employees’ paychecks on March 24, 2022. Eligibility Criteria All the employees in … OSC will set the FLI (Family Leave Insurance) Status on the State Tax Data page to ‘Subject’ for all employees in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-units

Wyoming County Industrial Development Agency – Project Management (2015M-62)

… corporation created under New York State General Municipal Law. The IDA is governed by a Board of seven members who are … fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project

Town of Clare – Fiscal Stress (2013M-317)

… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …

https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317

Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… steps to recover any misappropriated moneys and assets from the Clerk-Treasurer. Consult with the former Village’s …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Charlotte Valley Central School District – Financial Condition (2013M-232)

… balance to be more than the 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 … the 2010-11 year, the fund balance was under the threshold at 3.95 percent. To reduce the unexpended surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … were seven old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and … reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August

… This drop in revenue is similar to the decline in July of 8.2 percent, though much less extreme than the early months of the pandemic when sales tax collections plummeted by … tax rate increase in 2019 may account for some of its year-over-year growth in August. DiNapoli reported …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-august

College of Plattsburgh – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

CVS Health – Temporary Holding Account Rebate Revenue

… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Pawling Central School District – Selected Financial Activities (2012M-185)

… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

State Agencies Bulletin No. 2240

… is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an … Education Department employees who have an active 403(b) tax-sheltered annuity and a Workers’ Compensation leave are … Compensation-related benefits are not eligible for 403(b) tax-sheltered annuity plan contributions. Effective Dates: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workers

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village … visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller DiNapoli to promote …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0