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City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through … agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as … outside of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Shelby – Financial Management (2012M-206)
… 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of … Town of Shelby Financial Management 2012M206 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Spencer – Financial Condition (2013M-119)
… The Clerk-Treasurer submitted an annual financial report with less cash reported than the actual balance available. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Richland Fire District – Board Oversight (2016M-374)
… the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Ellery – Justice Court (2014M-269)
… The purpose of our audit was to examine the Justice Court’s financial activity for the period January 1, 2009 through … had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … receipts to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … sections of this guide. It is the policy of OSC that all State agencies obtain the most economical and beneficial … as well as provide for the maximum utilization of the State’s cash. Guide to Financial Operations REV. 03/29/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… reports. Further, because no one reviews the Treasurer’s bank reconciliations, the Board cannot be assured reported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… account was not maintained and interim reports, such as trial balances and bank reconciliations were not provided to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14State Agencies Bulletin No. 2169
… update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure … Nonresident alien employees taking advantage of a tax treaty. Background: Per IRS publication 519, if a tax treaty between the United States and a nonresident alien …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure … Form 8233. Background: Per IRS publication 519, if a tax treaty between the United States and a Nonresident Alien … of residence provides exemption from, or a reduced rate of tax, the NRA employee must notify the withholding agent of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 1866
… W-2. It should be used in addition to the original Form W-2. When requesting a Form W-2c, an agency must explain … for Form W-2cs have been printed (depending upon the schedule as noted in the “Corrected W-2 (W-2c)” section of … of the year. Agencies must complete the NYC Refund Template (see Bulletin No. 1845 ) for each Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsCourse Offerings
… State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are … aid grants, which could ultimately cause them to drop out of school. Forty-nine of the 172 students (29 percent) we … required and elective courses. Improve advisor training to keep them up to date on degree requirements. Track students’ …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… property taxes or other bills for four years, causing the home to be placed in foreclosure, his vehicle to be … in deplorable conditions: the toilet and shower in the home were inoperable, animal feces were on the floor and the … no longer living in his house. Zielinski remained in the home after the victim was removed and foreclosure proceedings …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerXI-A.2 Purchase Requisitions – XI-A. Purchasing
… requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase goods or … vendor or a Centralized Contract vendor with a General Type Requisition, or Initiate purchases via the open market … reservation to pre-encumber funds and reduce the agency’s available budget balance. All procurement contract types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan … marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid claims payment system, and if it did not, determine …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthState Agencies Bulletin No. 775
… Purpose To advise agencies of tax-related changes for 2008. Affected Employees Employees … to the Federal withholding tax rates for 2008. The result of these changes is a small decrease in the amount of withholding tax. There are no changes to the New York … To advise agencies of taxrelated changes for 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Industrial Development Agency Board Governance (2017-MS-1)
… good business practices and, therefore, included as a part of our review. 1 Chapter 563 of the Laws of 2015. Key … owners reviewed reported they created and retained the jobs they agreed to, while the remaining 69 reported they did … Recommendations Ensure the IDAs’ actions are consistent with their statutory authorities. Develop policies and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Collection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance (Department) has systems and … (PBT) is paid by petroleum businesses for certain types of fuel and is imposed at a cents-per-gallon rate at … $528.1 million and $512.5 million, respectively. A portion of revenues from PBT and MFT is used to support investment in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-tax