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I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… well as links to core SFS documentation on the SFS Coach site at https://www.sfs.ny.gov/secure/ . In this regard, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsResponsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of … Code) and adequately addressed noise complaints related to construction in New York City. Our audit period was … of 90,861 construction noise complaints were called in to New York City’s 311 system. According to the World Health …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… $300,000 for a substantial clubhouse project at one course, and to make $100,000 in other capital improvements … were in disrepair, a partially submerged golf cart in a course pond, and downed trees. Monroe County also failed to … report reconciling revenues and activities for each golf course. Instead, Tindale remitted payments to the county each …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersCorning City School District – Claims Auditing (2023M-105)
… Determine whether the Corning City School District District claims auditor properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief and … economy. But reserves must keep up with spending growth. New York City is in a better place than it was two years ago, …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… to review the District’s financial management practices for the period July 1, 2012 through May 5, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Equine Health and Safety (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Equine Health and Safety ( … and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and Incident Database; … Finding Commission officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followLocal Sales Tax Collections Up 19% in 2021
Local government sales tax collections totaling $196 billion increased by 191 or $31 billion in 2021 compared to last year according to a report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current enrollment of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli: State Agency Overtime Hits Record $611 Million
… Overtime earnings at state agencies rose to a record $611 million in 2013, a nearly 16 percent increase compared to … overtime hours last year, costing taxpayers a record $611 million. New York’s overtime bill is increasing and needs … Overtime earnings at state agencies rose to a record $611 million in 2013 a nearly 16 percent increase compared to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionState Agencies Bulletin No. 344
… Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. The federal government provides a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. Background … Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. What is "Advance Earned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesState Agencies Bulletin No. 2275
… Purpose: The purpose of this bulletin is to reconcile employee Social Security … the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected Employees: Employees … The purpose of this bulletin is to reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
Quogue Union Free School District Financial Condition and Cash Receipts 2013M274
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases School Audits
… user accounts that had last log-on dates ranging from Jan. 5, 2017 to Oct. 29, 2021 or ensure all employees …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsMedgar Evers College – Controls Over Bank Accounts
… adequately assured that all Medgar Evers College MEC bank acc …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsTown of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133