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Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money … totaling $9,719 were not remitted in accordance with New York State Town Law (Town Law). The Tax Collector’s records …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Village of Elmira Heights – Claims Auditing (2024M-44)
… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Opinion 95-4
… made with county funds to reimburse officials upon the submission of travel vouchers and to compensate independent … issuing subpoenas, taking sworn testimony, requesting the submission of documents, and employing other reasonable … that the chair or any committee member may administer the oath to any witness, and that adjournments may be taken from …
https://www.osc.ny.gov/legal-opinions/opinion-95-4NYC Construction Noise Complaints Soar
… rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of after-hours work permits issued by the city’s Department … Queens and Staten Island. DiNapoli’s auditors found that 2,044 of the 2,683 construction noise complaints for the …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarUnified Court System Bulletin No. UCS-254
… Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-254-march-2018-adjustment-basic-annual-salary-bargaining-unit-s9Services to Workers Under the Worker Adjustment and Retraining Notification Act
… certain local officials. Covered employers are those with 50 or more full-time employees in the State or 50 or more employees who, in aggregate, work at least 2,000 … employees appropriate back pay and benefits within 3 weeks from the date the employer orders the mass layoff, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actCUNY Bulletin No. CU-575
… Purpose To inform agencies of OSC’s automatic processing of the December 2016 minimum … effective 01/05/2017 and Action/Reason code of Pay Rate Change/CRT (Chg Rate) and will increase the employee’s hourly … from Leave action and the Action/Reason code of Pay Rate Change/CRT (Chg Rate) and will increase the employee’s hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffUse, Collection, and Reporting of Infection Control Data
… November 2021. About the Program On February 28, 2020, a case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care skilled nursing facility in … … Substantial morbidity and mortality might be averted if all long-term care facilities take steps now to prevent …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataCUNY Bulletin No. CU-681
… lump sum amount or broken down into raise periods (i.e. 12/18/2016 -12/17/2017). Detailed General Comments or a … Checks . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-internationalNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… and enjoy Times Square again.” “It’s no secret that New Yorkers famously hate tourists—from the crowded sidewalks, to … City Council Member Keith Powers . “But undoubtedly, New Yorkers are proud to live in a city that is a world … an essential source of countless middle-class jobs for New Yorkers, including tens of thousands of HTC members. Our …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Travel Advisory No. 5
… Retention – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section … requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Understanding the Audit Process
… Shared Commitment The audit process can be a trying time for an organization. We strive to minimize the disruption. …
https://www.osc.ny.gov/local-government/audits/understanding-audit-processDelaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Department of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mOversight of Grants (Follow-Up)
… Statewide Grants Management System, currently scheduled for April 2014, which they believe will address several of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followTravel Advisory No. 1
… , Chapter XIII, Section 4 - Employee Travel Expense Reimbursement . As needed, employees who use a proxy should … Operations: Chapter XIII, Section 2 - Employee Expense Reimbursement Policies Chapter XIII, Section 2A - Expense … Chapter XIII, Section 4 - Employee Travel Expense Reimbursement … Employees responsibilities when using a proxy …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsContract Advisory No. 22
… status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year … or “Complete” status. Agencies should make every effort to facilitate the closing of aged contracts, including making … PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-system