Search
Village of Newport – Financial Management (2017M-12)
… and adequately managed the Village’s financial condition for the period June 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… residents of the Town of Alden in Erie County, governed by an elected five-member Board of Directors. The … evidence that nearly $64,000 in payments were authorized by the Department’s membership. The Treasurer did not perform … cash receipt records showing which tickets were sold and by whom each month. … Crittenden Volunteer Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… is built on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDepartment of Transportation Bulletin No. DOT-31
… advice. Questions Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-31-2017-shift-lump-sum-payment-winter-maintenance-seasonTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386St. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. The Board has not developed … financial and capital plans to provide a framework for preparing future budgets and managing the financing of future …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Town of Hampton – Justice Court Operations (2013M-305)
… Ensure that all monthly reports are submitted to JCF by 10th of the following month. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Somerset – Budgeting for Sales Tax (2016M-419)
… our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. Key Findings Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419CUNY Bulletin No. CU-730
… by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-700
… by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-627
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2018 Form … will automatically apply the Prepaid Legal Service Benefit for the 2018 calendar year for employees who were in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-771
… Control-D Report: Control-D report NPAY771 (Time Entry Payment Report) identifies all employees for whom the Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-747
… Control-D Report Control-D report NPAY771 (Time Entry Payment Report) identifies all employees for whom the Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesTown of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Opinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- … Income Tax (authority of village to impose on rents paid by tenants of real property within the village) STATE …
https://www.osc.ny.gov/legal-opinions/opinion-91-54SUNY Bulletin No. SU-54
… Purpose To provide agency procedures for processing payments. … 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must be employed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentState Comptroller DiNapoli Releases Municipal Audits
… County) The justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Town of Ashford – Water District (2015M-343)
… October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343