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Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … units under the Section 8 program. The Authority is governed by a seven-member Board of Commissioners (five … Key Recommendations Ensure that the Executive Director is compensated in accordance with Board and Council approved …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254State Agencies Bulletin No. 2000
… to ensure paychecks are issued timely. To assist agencies in identifying earlier deadlines, those dates are in bold on the 2022-2023 Schedule for Agency Payroll … the procedures for certifying their payroll as instructed in Payroll Bulletin No. 1420 - New Procedures for Electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesVI.2.B Policies/Laws – VI. Budgets
… within SFS – available and reserve. Any amount budgeted as available can be used for expenditures or the encumbering … the available and any reserve segregations will total the appropriation amount. During conversion, any amount not yet … are permissible for these ledgers. For more information on the use of Budget Transfers or InterUnit Budget Transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsVillage of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … an officer, employee, or independent public accountant do so. … Village of Munnsville Financial Operations 2012M239 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Oversight of the Home Delivered Meals Program (Follow-up)
… including $349 million and $44 million in City and State funding, respectively, with the remainder from federal …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… State Comptroller Thomas P. DiNapoli, New York closed out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above projections. The state will face cash flow challenges as soon as next …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksState Agencies Bulletin No. 1162
… Unemployment Ins Owed 500 Medicare Deficiency 501 502 Social Security Deficiency NYS SS/Medicare Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialImproper Payments to a Dentist (Follow-Up)
… made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit … 30, 2012, Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included … recover the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followPayroll Forms
… See below for instructions for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF …
https://www.osc.ny.gov/state-agencies/payroll/formsLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven … tax collections reached nearly $5.7 billion, an increase of $529 million, according to a report released today by New …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Opinion 92-15
… AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to … for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its … fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education integrated preschool classroom within its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1971
… institution, to debit the account in order to recover any salary to which the employee was not entitled or that was … for recovery of funds, and authorizes the NYS salary payment to be sent to the designated financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1921
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefing