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Accounts Payable Advisory No. 42
… information for vouchers relating to the purchase of land Reference: Guide to Financial Operations (GFO) , Chapter XII, Section 6.B - Paying for the Purchase of Land Update: The Office of the New York State Comptroller has … the comments field of vouchers relating to the purchase of land. Vouchers with comments which do not adhere to these …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landForks Fire District #3 - Financial Planning (2018M-20)
… Key Findings The Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, … financial plan. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20New York State Comptroller DiNapoli Statement on MTA Finances
… the MTA estimates that 17.9% of revenue will go towards servicing debt, even as it has pushed out payments to manage …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesState Comptroller DiNapoli Releases School Audits
… completed audits of the Attica Central School District , Clarence Central School District , Franklin Square Union Free … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Attica Central School District – Financial Management (Wyoming County) Board and district officials have not effectively …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Town of New Hartford – Procurement (2017M-149)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Tully Central School District – Network Access Controls (2021M-138)
… did not develop written procedures for granting, changing and revoking access rights. Officials did not regularly … account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… access the District’s network. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Ardsley Union Free School District – Reserve Funds (2015M-348)
… employees who were not eligible for a payout based on the collective bargaining agreement. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Opinion 2004-3
… appropriations for capital purposes made from its water fund, even when the fund is comprised exclusively of user fees. You ask whether a … tax limit amounts appropriated from its water fund for certain capital purposes. We are advised that the … tax limit amounts appropriated from its water fund for certain capital purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Agencies Bulletin No. 1961
… be checked for every employee who is either: Covered * by an employer provided retirement plan; or An active … contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, … covered and will have the Retirement Plan checkbox checked on their 2021 Form W-2. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012 … October 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are elected by Oswego … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09State Comptroller DiNapoli Releases Municipal Audits
… documenting the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… for the handling of cash receipts and disbursements, credit cards, utility payments and payroll processing. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for 2010 … online banking privileges because the Board failed to establish policies and procedures for online banking. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Waverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148The Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376