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Town of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial … State Comptroller (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11City of Lockport -- Budget Review (B18-1-10)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Agencies Bulletin No. 1895
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesNewfield Central School District – Financial Condition (2013M-238)
… officials did not ensure reasonable levels of fund balance were maintained. While their budgets included the use … the amount of surplus increased the District’s total fund balance by $521,000 over a five-year period. Some of the … understated liabilities would increase the available fund balance by more than $1.8 million. This would cause the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s … 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. … segregation of duties. Document in the Board minutes the results of the annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Suffern – Budget Review (B18-6-4)
… $2.6 million for health and medical costs. However, we project the cost to be $2.7 million based on an average …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4City of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Agencies Bulletin No. 1953
… Code §6721 imposes a penalty of $280 per infraction for every information return that is filed with a … imposed by the IRS to any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS … OSC has created a file of employees with taxable wages for 2021 and compared that information with SSA records using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedUnified Court System Bulletin No. UCS-88
… Purpose To notify agencies of two new Increment Codes to be reported for tracking employees … Law, Sections 37.3 and 37.9. Action/Reason Pay Rate Change/373 (Judiciary Law 37.3) Reason Code 373 must be used to report the Pay Change associated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawCity of Yonkers – Budget Review (B6-16-10)
… deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the … has three unsettled union contracts that expired in June 2014 but has not budgeted for additional expenditures it … years, which results in a potential funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialOpinion 96-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … and end on the thirty-first day of December". There is no provision in the Town Law or any other State statute …
https://www.osc.ny.gov/legal-opinions/opinion-96-12State Agencies Bulletin No. 1157
… Purpose To describe agency procedures for employee enrollment in Tier … signed legislation creating a new Tier 6 that applies to employees joining a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1157-new-tier-6-benefit-structure-enrollment-following-retirement-systemsOpinion 97-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … for article 18 purposes (see, e.g., 1991 Opns St Comp No. 91-48, p 132; 1988 Opns St Comp No. 88-68, p 135; 1985 … board members' participation in this matter, the town's code of ethics should be examined. Section 806 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Town of Lindley – Financial Management (2012M-226)
… revenues and overestimated expenditures. As a result, fund balance that was appropriated as a funding source was not … and use of reserve funds. Use the unexpended surplus fund balance in a manner that benefits taxpayers. Research the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Middlebury – Purchasing (2013M-212)
… of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a Town … for the highway fund. Key Findings We tested purchases made in 2012 from five vendors totaling $100,943 for … These commodities were not competitively bid as required by the policy. We compared the price that the Town paid with …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Lockport -- Budget Review (B7-1-14)
… of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal