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Long Island Workforce Housing Act (2015-MR-4)
… they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December 31, 2014. … the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… records. The Clerk did not disburse and report Clerk fees, real property taxes and other moneys received in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for … Record each tax payment received in a cash receipts journal itemizing the payment date, taxpayer property, taxes …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of December 2019, there were over 4,600 … provided a complete catalogue or accompanying schedules for making the data public, as required. Additionally, we …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Selected Aspects of the Motor Carrier Safety Assistance Program
… June 17, 2013. Background The Department is responsible for administering State participation in the Federal Motor … are on time. As a result, 39 percent of the certifications for out-of-service violations during our audit period were … Actively monitor carrier compliance with the requirements for certification that vehicles have been repaired. Develop …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a … fine for her actions after she pleaded guilty in Canton Town Court on Wednesday. DiNapoli’s office and a Sheriff’s … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesIT Asset Management (2022-MS-2)
… report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … technology (IT) assets acquired or in use during the audit period. Key Findings Officials from the 20 … 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for local children. She covered her actions by exaggerating …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsForms and Resources – Reporting Elected and Appointed Officials
… Includes examples. You can also use our online ROA result calculator and days worked calculator . Reporting Services Provided by Lawyers and Law …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … when a property or construction site does not comply with codes, rules, and regulations. The objective of our initial … construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety. The …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… also was unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and … that the Supervisor complies with all Federal and State payroll filing and payment requirements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… 2013, established an online Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include … its publishable State data, along with a proposed schedule for making the data available on Open Data. The catalogue and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Police Bulletin No. SP-86
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-86-dues-and-agency-shop-fee-increase-police-benevolent-association-new-yorkCharlotte Valley Central School District - Budget Review (B4-15-6)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley … Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … cash receipts journal and retain supporting documentation for all cash receipts and disbursements. … Red Creek …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial