Search
Capital Planning (Follow-Up)
… which NFTA provided $10.4 million. The remaining capital funds were provided by either the State or federal …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followCity of Glen Cove– Budget Review (B7-13-16)
… with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the … overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned … The 2014 budget included estimated revenue of over $1 million from the sale of property that may not happen …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Comptroller DiNapoli Releases School District Audits
… maximum by 111 days. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Livingston County) The board has not adopted policies to sufficiently protect the town's information technology … not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsPekin Fire Co. President Dipped Into Bell Jar
… Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and falsifying records to hide his theft, according to New … of Sanborn, in Niagara County, allegedly withdrew $1,800 from the company’s bell jar account and falsely submitted the …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… prior authorization to work overtime, Town officials do not have adequate assurance that the hours submitted by …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove – Budget Review (B7-14-16)
… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of $201,000 for debt service as a … the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Wage Subsidy and Transitional Employment Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - … program requires New York State to engage individuals in countable work activities. The Office administers New …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followChautauqua County – Financial Condition (2023M-111)
… as required, because the District did not have sufficient funds. Did not thoroughly review budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111XIV.13.A Overview – XIV. Special Procedures
… required to make an interest payment to the vendor. This is called Prompt Payment Interest (PPI) or Late Payment charges. A number of factors are considered to calculate the PPI on a … a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewVillage of Hempstead -- Budget Review (B7-15-7)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-72015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data … checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings Our examination … the 798 payments, the Board confirmed 417 duplicate claims for $1.62 million, including 66 for which providers and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… list the member’s service credit purchase deduction amount and whether it should be taken pre-tax or after taxes. The … payments left. To access the Loan/SCP Deductions page and view SCP deductions for your employees: Sign in to … by the amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… submittal to the Office of the State Comptroller (OSC) for payment through the Statewide Financial System. The … Vendor Location – used to indicate the business defaults for the voucher (e.g., payment method, bank account for ACH, address sequence for checks). Scheduled Payment Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.L Replenishing an Advance Account – XII. Expenditures
… to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular … the account using the account code for postage. A list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – Uses and Descriptions Overview of this Guide. Business Units should not use the account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Comptroller DiNapoli Releases Audits
… today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not … claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations (Clinton County) The town …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… situation the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan … the use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be … this, the plan still relies on an average of $1.8 billion in one-time funds used annually through 2025, clouding a …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planComptroller DiNapoli Releases School Audits
… for 300 students and found that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic … and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) … This Act provides for the distribution of information of federal domestic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended