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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the … recreation program from which he misappropriated program funds totaling at least $107,984. Specifically, we found that … the City’s name and used the City’s Federal identification number, no one in the City knew this bank account existed …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background … approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and finances The Town’s adopted budget for the 2012 fiscal year totaled approximately $1.71 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued on April 16, 2014, determined that NYC Department of Finance’s (Finance) Court Assets Department could not …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followOversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services Outside New York City (Report …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Contact Us
… can reach: Reports Processing Unit at [email protected] For electronic reporting assistance, FTP login, extension … By providing your email address, mobile and/or fax number you agree that we may correspond with you using these … rates may apply based on your plan with your mobile phone center. … If you have questions about reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usCity of Yonkers – Budget Review (B6-15-16)
… fiscal year. With the 2015-16 budget, the City will have exhausted 88.65 percent of its taxing authority and the … taxes may be limited in future years if property values do not increase. The City’s outstanding debt has grown almost 12 percent and the City’s debt service payments have risen 52 percent over the last 10 years. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Town of Barrington – Financial Management (2017M-103)
… and management of the Town’s financial operations for the period January 1, 2015 through April 10, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of … off site, the Town’s financial records were not available for public inspection during reasonable times as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … operating and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8State Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal controls over the … a comprehensive procurement policy because it did not address the procurement of professional services; District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Villages did not receive all the benefit they should have from County sales tax distributions. The Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204State Agencies Bulletin No. 1177
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings Reporting … Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Housing Trust Fund Corporation (HTFC). DHCR is responsible for the supervision, maintenance, and development of … grants to public housing authorities to be used for major repairs, such as replacing or repairing roofs; … systems; and renovating elevators. DHCR is responsible for overseeing the Program, while HTFC disburses the Program …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingAmazon Shareholders Urged To Support Audit of Company’s Policies on Racial Inclusion
… a statement on behalf of the New York State Common Retirement Fund (Fund) to fellow Amazon shareholders in advance of the … a statement on behalf of the New York State Common Retirement Fund Fund to fellow Amazon shareholders in advance …
https://www.osc.ny.gov/press/releases/2021/05/amazon-shareholders-urged-support-audit-companys-policies-racial-inclusionArtificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to … identify unknown individuals, and the Administration for Children’s Services (ACS) uses AI to predict children who … AI governance framework. While agencies are required to report certain types of AI use on an annual basis, there are …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 1462
… Purpose To inform agencies of the content information for the 2015 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … Income The amount is the gross sum of all payments made for the calendar year 2015. Box 3 Chap. 3 This box should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S … 01/09/14 through 12/25/14 2014 Form Content See Attachment for a sample 1042-S Form. The information which will appear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholding