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Latham Fire Department – Length of Service Awards Program (2016M-279)
… County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … has not established procedures to ensure the information is organized and accurately recorded. The Committee did not … for the LOSAP attendance records to ensure the information is better organized and accurately recorded. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Opinion 88-10
… to the State or a political subdivision from the tax ( Manhattan & Queens Fuel v County of Nassau , 113 AD2d 595, … provides therefor ( Belcher v County of Nassau , supra ; Manhattan & Queens Fuel v Village of Rockville Centre , 126 … the ... oil company upon which it was directly imposed." ( Manhattan & Queens Fuel v Rockville Centre , 126 AD2d at 524, …
https://www.osc.ny.gov/legal-opinions/opinion-88-10CUNY 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-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-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-employeesComptroller DiNapoli Releases School District Audits
… written procedures for password management, wireless security, remote access and managing user access rights. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState 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-0State Agencies Bulletin No. 1522
… through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and … increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding taxes. The CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016State Agencies Bulletin No. 1436
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2015. Legal Reference Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015High Falls Water District – Water Fees (2015M-153)
… did not reconcile the amount of water purchased from New York City to the amount it billed its customers. Key …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Department of Transportation Bulletin No. DOT-37
… Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance … Shift Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 Agency Actions To pay the 2020 Shift Lump Sum Payment to eligible employees, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… should ensure that interim financial reports are reviewed to detect errors in preparation. … Pine Plains Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectVI.2.B Policies/Laws – VI. Budgets
… Only DOB can authorize segregating budget amounts to the reserve. The sum of the available and any reserve … at the child budget level, thereby allowing the system to roll-up the impacts to the parent budget level. Within SFS there are two …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … that were not required to be competitively bid. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsFort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and reported and … Company purposes. The Board did not cause the Company’s financial records to be audited annually. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor … emergencies. It is important to develop clear guidelines on the appropriate use of these reserves. In addition to … Thomas P DiNapoli released the following statement on Governor Hochuls Executive Budget proposal …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50