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Franklin Square Public Library - Claims Audit (2018M-48)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48XV.1 Overview – XV. End of Year
… provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March … a different fiscal year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodState Agencies Bulletin No. 902
… supply, and agencies will not be required to stock, blank forms for this purpose. Replacement Form W-2s will be … of the four-part Form W-2 for 2005, 2006 and 2007 in the “Forms” section of the OSC website. (The link to this secure … the user selects the appropriate year and the .PDF fillable W-2 will appear. Agencies are required to fill in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007DiNapoli Releases July State Cash Report
… in July from a year earlier, helping lift the state’s total tax collections slightly above updated projections … easily accessible on his transparency website Open Book New York . … State income tax collections increased $882 million …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… “New Yorkers have contributed more than $50 million for worthy causes through check-offs on their personal income … report found that over the previous five years, receipts for the funds reached $12 million, while expenditures were … 90 percent of this was in health-related dedicated funds – for research, detection and education for breast cancer and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… to the State and requires the State to use the resources in accordance with specified purposes and/or time … and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets in advance) to occur. Eligibility requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases School District Audits
… The district has not performed a payroll audit or payout test (e.g., requiring employees to pick up their payroll …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 947
… regarding Form W-5, Earned Income Credit Advance Payment Certificate. Background The Federal government provides … family size are met. Eligible employees have the option of receiving advance payment of Earned Income Tax Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditXII.6.A Paying Another State Agency – XII. Expenditures
… General Rules for Paying Another State Agency SECTION OVERVIEW AND POLICIES … Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing transactions … allows Business Units to pay each other without the need for a paper check. Using the Interagency Vendor IDs starting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencySex Offender Registration (2014-MS-2)
… forms are completed and processed when an offender is incarcerated and later released from a Department’s …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were … not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Agencies Bulletin No. 1625
… is $19,001.55. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable overtime earnings limit of $15,000 effective January 1, 2010. This amount increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBolton Fire District – Credit Cards (2017M-180)
… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Riverhead Central School District – Vendor Master File (2017M-139)
… update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and … and deactivate any unnecessary accounts. Ensure that W-9s are obtained from all vendors. … Riverhead Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Columbia-Greene Community College – Information Technology (2017M-213)
… years ago. The College did not adopt a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and … IT control weaknesses were communicated confidentially to Authority officials. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology