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Reporting on Foreclosure of Real Property Funds – Kings County
… established under Part 36 of the Rules of the Chief Judge (Part 36 Eligible Fiduciary List). The court verifies … the eligibility of the referee before appointment. A judge can also appoint a referee who is not on the list if … then notify the fiduciary clerk and the administrative judge of this decision in writing. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyNew York State Comptroller DiNapoli Statement on Federal Tax Reform
… Both plans would also revise the rules for municipal bonds in ways that could drive up state and local costs for … with broader budget proposals that cut billions of dollars in funding for health care and other essential services. At …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformChart of Accounts Query
… that are valid for Annual Financial Report AFR reporting by year …
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State … is necessary for a complete understanding of governmental accounting. A discussion of the fund types used by the State, … statements for the Governmental Funds are the: Balance Sheet; and Statement of Revenues, Expenditures and Changes in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… for expenditure until a written repayment agreement is entered into…” and advances must be repaid to the State. … the repayment to the State. In these cases, although there is only one contractual agreement, the agency must create two … agreement associated with a Repayment agreement is created as a Procurement Contract in the Purchasing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsOperational Advisory No. 28
… for SFS are complete, SFS will send a communication to agencies notifying them that access to the Production environment has been restored. The first … for agencies once the system is available for use is to ensure that any receipts deposited, or payments made while …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeHamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfCalendar of Events
The Calendar of Events outlines when reports and property types are due.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/calendar-of-events.pdfState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… than 1,000 intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total of 5,352 functioning dams in the state, with 861 of those … a rating, or assign a condition rating of "unsound" based on lack of information. The ratings range from "unsafe," …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… The State Education Department (SED) needs to improve its efforts … met with officials at 15 school districts (see audit for list) and reviewed the 14 public districts’ compliance with … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … treasurer receives collection documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsBuffalo United Charter School - Financial Management (2018M-197)
… - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The Board assigned nearly … Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197CUNY Bulletin No. CU-345
… end of the calendar year. If the independent contractor’s country of residence has an existing income tax treaty with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesBest Practices – Information Technology Contingency Planning
… that data would be available in the event of an emergency. Store Backups in an Offsite Location – Backups should be … control, fire prevention). It is important to maintain offline copies of backups in case a cyberattack renders …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Town of Guilford - Justice Court Accountability (2018M-248)
… the JCF. The Board should: Consult with legal counsel on how to rectify the $370 shortage. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Evans-Brant Central School District - Information Technology (2019M-121)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings … to four employees who routinely accessed personal, private and sensitive information (PPSI). In addition, sensitive IT … Internet use to ensure it complies with Board policies and regulations. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… organizations and members are paying excessively for dual Empire Plan Family coverage. The audit covered the … Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to … retirees, and their dependents. The Law also allows for the inclusion of other public employees in New York, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage