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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if … more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in … and $348,648 or between 45% and 61% of the ensuing year’s budget. The village also underestimated revenues by a total …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village of the Branch is located in the Town … Village of Village of the Branch Internal Controls Over Financial Operations 2013M43 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Comptroller DiNapoli Releases School Audits
… Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to locations. East Irondequoit Central School District – … County) District officials did not use competitive methods to select 10 of 16 professional service providers who were …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Justice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 September [pdf] - 2017 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 July [pdf] - 2015 Legislative …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … that were not based on prior-year results of operations. In addition, transparency was impaired because the town’s … accurately, transactions were not always recorded in a timely manner. The clerk-treasurer also did not provide …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-224
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2021 State Police Holiday Bonus Payment and to provide agency … automatically. Affected Employees Division of State Police employees in the State Police Investigators Unit (BCI) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Police Bulletin No. SP-214
… of State Police of OSC’s automatic processing of the 2020 State Police Holiday Bonus Payment and to provide agency instructions for … or Leave of Absence/MTS (Military Training Stipend) on 11/01/2020 are eligible for the Holiday Bonus Payment. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentNew GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCity of New Rochelle - Elevator Inspections (2018M-62)
… 35 instances and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290CUNY Bulletin No. CU-299
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-299-cuny-health-benefits-buy-out-waiver-program-payment-cycleVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… through October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesLowville Academy and Central School District – Financial Condition (2015M-220)
… officials have overestimated expenditures and used very little of the revenue from the District’s wind power …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mFonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118