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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mReporting on Foreclosure of Real Property Funds – Kings County
… properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 through … 62 counties through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's … properly reporting and accounting for foreclosure funds in Kings County …
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
… and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local … and Senate Republican tax plans are both profoundly bad deals for New York …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformChart of Accounts Query
… Presents the account codes 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 has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … authority, or other third party. Generally, repayment agreements provide for the repayment of amounts expended from … as advances by the state, and the terms of the repayment agreements are detailed in the appropriation language for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsOperational Advisory No. 28
… to make any payments. Agencies should be aware that some timing issues could occur as deposits from the Blackout …
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
… to public safety, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The … to public safety according to a report issued today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsMonitoring of Select Programs
… for EISEP or CSE services, the client is placed on a wait list. AAAs report Unmet Need (based on wait list data) to NYSOFA as part of their annual on-site … Living Feasibility Study by NYSOFA identified long wait lists for services as an area of concern among …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… plans are shared with local first responders, according to an audit released today by State Comptroller Thomas P. … would likely be among the first on the scene of an emergency. Auditors found that due to the lack of a … plans are shared with local first responders according to an audit released today …
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)
… resulting in $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the … all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the …
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)
… Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The … how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain … of any management agreement to ensure it is reasonable and in the School’s best interest. School officials generally …
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
… to: Internal Revenue Service International Section P.O. Box 920 Bensalem, PA 19020-8518 Agencies must provide one copy of the completed Form 8233 to the nonresident alien and keep one copy for their records. Each copy of Form 8233 must include …
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 returns are received and processed by DTF, the taxpayer remittances are deposited into an account or accounts administered by the … State and certain local taxes are administered by the State Department of Taxation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Town of Guilford - Justice Court Accountability (2018M-248)
… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not … monthly accountabilities or maintain sufficient records to identify outstanding balances. The Court has a shortage of …
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)
… for individuals who used District IT assets. Personal Internet use was found on computers assigned to four … awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies and …
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)
… District officials did not provide IT cybersecurity awareness training for individuals who used District IT … Key Recommendations Provide periodic IT cybersecurity awareness training. Provide adequate oversight of employee …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10