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XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… that are scheduled to lapse at the end of March, entered online and not approved by OSC will no longer be deleted. The … vouchers that are resubmitted after the start of the new fiscal year are subject to the normal voucher deletion …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… NYSLRS can only award retroactive service credit based on litigation, settlements or arbitration when such actions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … use. Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial … in Section XIV.14.E - Recording General Capital Assets of this Chapter, or the modified approach may be used for certain infrastructure assets that meet the criteria of: Maintaining an asset management system that includes a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date determines the accounting period and fiscal year in which the transaction will be recorded in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… to what is needed to better manage these programs and get our state back to work. Employment recovery in New York … jobs and businesses find qualified employees.” Under the federal Workforce Innovation and Opportunity Act (WIOA), … approval. Late submissions can result in delays in federal funding. Due at least in part to the absence of a functioning …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… - pdf] Audit Objective Determine whether Onteora Central School District (District) officials procured goods and services in … corrective action. … Determine whether Onteora Central School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… document (AUD) is required to be filed each year, AUDs have not been filed with the New York State Office of the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Pulteney – Financial Management and Information Technology (2012M-177)
… of our audit was to review the Town’s financial management and controls over information technology (IT) for the period … The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is governed by an … elected Town Board (Board), which comprises the Supervisor and four elected Board members. The Town’s 2012 general, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Tupper Lake Central School District – Records and Reports (2021M-14)
… in project expenditures were not submitted for timely reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance. Key Findings … to ensure that financial activities were properly recorded and reported and did not properly manage fund balance. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to … The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An elected … five-member Town Board which comprises the Town Supervisor and four Board members governs the Town. The Town's budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Recent Trends and Impact of COVID-19 in the Bronx
… 2,253,858 5.8% -4.4% Staten Island 476,143 8.1% -0.7% NYC 8,336,817 7.7% -3.3% Borough Immigrant Population 2019 … 1,072,916 8.5% -3.8% Staten Island 111,846 57.5% -2.3% NYC 3,021,083 11.3% -5.4% Sources: U.S. Census Bureau, … devices to all families who requested them in the fall of 2020. However, attendance rates in the Bronx …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxCollection and Use of the Motor Vehicle Law Enforcement Fee
… Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and whether the Division of Criminal Justice Services (Division) and the Division of State Police (State Police) have ensured …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Division of Housing and Community Renewal Bulletin No. DH-115
… Department ID and ‘LLS Correction Sheet’ in the Subject line. OSC Actions – Automatic Processing OSC will process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationRipley Central School District – Payroll and Leave Accruals (2021M-53)
… whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, … supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197