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State Agencies Bulletin No. 298
… to normal retirement age, has been increased to $11,000, or twice the allowable regular contribution, for a combined … Service Agency each pay cycle that will start, change or cancel the deduction. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Walton – Bio-Digester Capital Plan (2016M-378)
… because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue … can be used to help finance the cost of the project or to pay the $451,000 of costs already incurred. … Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a … transfers without adequate segregation of duties or documentation of transactions. We found no evidence that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayRondout Valley Central School District – Fixed Assets (2023M-36)
… is an increased risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we … assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets with a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Stratford – Supervisor’s Records (2013M-11)
… reports annually by January 20th of the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11State Comptroller DiNapoli Releases Municipal Audits
… not always for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling $47,400 to various local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… The board did not properly manage pool project donations or disbursements. The board also inappropriately used town … However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
… established the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a … such as reviewing bank reconciliations, bank statements or canceled check images on a monthly basis are performed. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Livonia – Justice Court (2015M-76)
… and adequately monitor cases with unpaid fines and fees so that appropriate action can be taken to enforce payment in a timely manner. Annually …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Richmondville – Disbursements (2012M-178)
… Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside … the financial software for non-payroll disbursements or establish mitigating controls. Ensure that all the claims …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Develop a plan to repay outstanding interfund loans or authorize interfund transfers to repay all or a portion of these loans. … Village of Bolivar Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Cortlandville – Fuel Purchases (2012M-171)
… of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet discount by … because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Comptroller DiNapoli Releases Municipal Audits
… not properly segregate water billing and collection duties or establish compensating controls. In addition, late … card charges were supported, for appropriate purposes or paid timely. In addition, the board approved credit card …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Otego-Unadilla Central School District – Financial Condition (2013M-84)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, … to January 22, 2013. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… collections totaled $786 million, an increase of 3.9%, or $29.5 million, compared to the same time last year. County … quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… the fee structure used. Of the 177 payments made with cash or check, 42 were not deposited in a timely manner. … collection activities were not properly recorded or reviewed, and records were not always maintained, which …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… collections totaled $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year