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Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects … entities that can issue parking summonses within New York City. During fiscal years 2017 and 2018, DOF processed about … A Memorandum of Understanding (MOU) between New York City and the U.S. Department of State (DOS) sets forth the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Fishkill – Fiscal Stress (2013M-188)
… for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted from … in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys … borrowings are repaid in a timely manner. Determine how the $758,000 of funds intended for the sewer extension …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… adequately designed and operating effectively. We found a cash shortage of $1,814 in one of the Justice’s accounts and identified 11 missing receipt numbers in the computer system for which there was no … the audits failed to identify the control weaknesses, the cash shortage, or the lack of bank reconciliations. The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… saved as much as $4,035 had it contracted with the same energy supply company (ESCO) as the Village, or $2,548 using … the process for tapping permits. Periodically conduct energy price comparisons and seek competitive quotes to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227The Norman Howard School – Compliance With the Reimbursable Cost Manual
… in the CFR it files with the New York State Education Department (SED). To be eligible for reimbursement, the … the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … $67,295 for two employees who did not have the required professional certifications during portions of our audit …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualCentral New York Regional Market Authority – Financial Condition (2024M-18)
… percent) more than budgeted and the 2022-23 FY commercial lease revenue was $316,500 (36 percent) under budget. If officials do not increase lease revenues, the Authority could realize a $410,000 … not obtain repair estimates and did not secure long-term lease commitments. Officials estimate repairs will cost $3.2 …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over … technology (IT) for the period January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located … responsible management and identified various ways to increase revenue and reduce expenditures. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller DiNapoli Statement on New York City's November Budget Update
… the following statement regarding the agreement announced today on New York City’s November Financial Plan. “The … the following statement regarding the agreement announced today on New York Citys November Financial Plan …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateCity of Yonkers – Budget Review (B25-6-6)
… property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are … instead of using debt. Review the estimates for police overtime, employee retirement and contractual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6West Hill Fire District No. 3 – Financial Condition (2014M-160)
… West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Forms and Publications
… Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form Collateral … Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY 2024-25 …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Application for Payments (ASAP) is an all-electronic payment and information system developed jointly by the U.S. … of its ASAP accounts. On a daily basis, OSC BSAO initiates payment requests based on the project’s Accounts Receivable balances. Payment requests are approved or rejected automatically based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionMaintain My Payroll Contact Information
… Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationOpinion 89-15
… and protected by such department. April 19, 1989 Ms. Anna L. Conkey, Town Clerk Town of Argyle George R. Mulvaney, …
https://www.osc.ny.gov/legal-opinions/opinion-89-15City of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, … for 2015 are approximately $41 million. Key Findings The Community Development Department did not routinely obtain … two real properties to the Oswego City Revitalization Corporation (OCRC) but does not have the authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Virgil – Justice Court Operations (2015M-77)
… not ensure the clerk is pursuing collections of unpaid traffic tickets. The Justice does not ensure the clerk maintains a list of unpaid traffic tickets. The Board’s annual audit of the Justice’s … files and bail records. Key Recommendations Ensure unpaid traffic tickets are pursued in a timely manner. Ensure the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77NYS Payroll Online
… NYS Payroll Online is a service that allows you to view and update your …
https://www.osc.ny.gov/state-agencies/payroll/nyspoXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesXI-A.3 Purchase Orders – XI-A. Purchasing
… of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to provide goods or … accordance with the contract or most closely associated to what is being purchased. For example, when an agency creates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-orders