Search
Town of Guilderland – Golf Course Collections (2017M-22)
… 31, 2016. Background The Town of Guilderland is located in Albany County, encompasses 59 square miles and has a … Town Board. The Town owns a golf course for which revenue in 2015 totaled $970,000. Key Finding Driving range fees were … remit driving range fees to the Comptroller’s office on a timelier basis and include the daily sales logs with the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… Background The Town of Berlin is located Rensselaer County and has a population of approximately 1,880. The Town is … The duties related to water district billing, collecting and recordkeeping were not adequately segregated. The Board … did not perform an annual audit of the clerk’s records and reports. Key Recommendations Establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51State Agencies Bulletin No. 1950
… limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1950 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsPort Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Town of Stockton – Financial Management (2014M-90)
… The Town of Stockton is located in Chautauqua County and has a population of approximately 2,200. The Town is … of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive … Reduce the unexpended surplus fund balances in the general and highway town-wide funds and adopt a policy to address the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90State Comptroller DiNapoli Releases Municipal Audit
… Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditSouth Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24State Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. … tax rate for taxpayers earning over $500,000. Effective Date(s) Administration paychecks dated June 3 2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeOpinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Vehicle Accident Indemnification Corporation (MVAIC). You state that under section 5225 of the Insurance Law, MVAIC is … see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Agencies Bulletin No. 1002
… Purpose To inform agencies of a new Control-D report, NTax722 (Agency W2C Report) . The … to Form W-2s. Please note, corrections made to Form W-2s for Social Security Number and/or Name only will not appear … If an agency receives a refund check and the employee does not appear on the agency’s NTax722 Agency W2C Report , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementOpinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … or disposal services (cf. Town Law, §§198[9][b]; County Law, §226- b[2]), it is our opinion that such fees may … such solid waste services were provided, and the name and address of the person or corporation liable to pay such …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Agencies Bulletin No. 1906
… agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for … Dates Effective Institution checks dated 04/22/2021 and Administration checks dated 04/28/2021. Agency Actions … changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass Change Process for Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to play a … Services to oversee the State’s SDVOB Program (Program) and to certify eligible businesses. Our initial audit report … the Program that includes progressive milestones and participation goals. The Program could also have …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four … on August 24, 2016 covering the period of January 22, 2015 to March 20, 2016, determined whether the Information …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followUnified Court System Bulletin No. UCS-103
… benefit for the calendar year 2006. Listed below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. Union BU Value Earnings Code DC 37, Local 1070 SK $107.00 PL3 … HOME or the HOME address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office … expected to be paid in the coming days. The average state tax refund from the state is $840. “Fighting refund fraud is … DiNapoli’s office audits New York state personal income tax refunds prior to payment. The Comptroller’s auditors work …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… Purpose of Audit The purpose of our audit was to determine whether … for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes issuing credit cards to certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Letchworth Central School District – Financial Management (2013M-332)
… budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five … in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … of fund balance would have in reducing the property tax levy. District officials also used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Red Hook Central School District – Financial Management (2016M-105)
… District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which … budgets each year, excess fund balance levels increased and more property taxes were levied than necessary. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105