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Rondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Long Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member … entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceState Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … submit corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxOswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … were communicated confidentially to officials. City of Johnstown – Financial Management (Fulton County) City … and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate financial records, the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Program Statement of Assessable Expenses for the Two Fiscal Years Ended March 31, 2008 (2009-S-45) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of birthdate for 15 students. For 2017-18, the District paid 15 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mGeneva Housing Authority – Cash Receipts (2015M-160)
Geneva Housing Authority Cash Receipts 2015M160
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCity of White Plains – Claims Auditing (2016M-367)
… through June 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a seven-member Common Council. The 2016-17 …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsOpinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute applicable to cities generally which requires certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Agencies Bulletin No. 1196
… November 1, 2012 are due immediately . Pay Checks Issued On Must be Received By OSC No Later Than November 1, 2012 … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … Bulletin 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was created as a tool for agencies to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) is putting … PPP loans being administered by Pursuit (formerly New York Business Development Corporation). Returns to the … Comptroller DiNapoli announced that the New York State Common Retirement Fund is putting $50 million …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionIslip Union Free School District – Financial Condition (2013M-213)
… District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. Key Finding Overall, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213West Seneca Central School District – Financial Condition (2014M-381)
… 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg … and Cheektowaga, in Erie County. The District, which is governed by an elected seven-member Board of Education, … surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… unemployment insurance (UI) benefit payments to county jail inmates in a timely manner for the period January 1, … UI benefits. NYSDOL has the responsibility for monitoring jail inmates’ eligibility for UI benefits. Key Findings … effectively monitor the appropriateness of UI payments to jail inmates. We project that county inmates received …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-county