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Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Comptroller DiNapoli Releases School District Audits
… Services (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. … 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… breach notification policy or a disaster recovery plan to minimize disruption of operations in the event of a … all professional service providers. Obtain quotations as required by the procurement policy prior to making purchases …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Hempstead Union Free School District – Management of District Resources (2014M-253)
… was to assess internal controls over the management of District resources for the period July 1, 2011 through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID … Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the … In certain circumstances, BSE will also produce and send 1099 Forms to vendors and the IRS for reportable payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 2344
… purpose of this bulletin is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term … April 2025 Long-Term Seasonal Longevity Payment: Active on the appropriate payment effective date; and In BU02, … 1476-P ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesPayroll Improvement Project Bulletin No. PIP-018
… ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 RTR Memo CompLmt … ERSBT6 225,000.00 NYSERS Pensionable Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 RTR Memo OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report OutofNetwork Providers Upcoding Selected Evaluation an
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Agencies Bulletin No. 1332
… additional guidelines regarding the implementation of this payment. Effective Date(s) The April 2014 M/C Salary Increase … effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration Lag 03/27/14 … code of Leave of Absence/WCL, WDL, WPS or WSP) on the payment effective date, OSC will automatically insert a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1332-april-2014-management-and-confidential-mc-salary-increase-amended-22715Mount Markham Central School District – Financial Management (2020M-39)
… [ read complete report - pdf ] Audit Objective Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable? Key … Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Walton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118PayServ
… 403b Plan Enroll Employee in General Deduction Enroll in a Pension Plan Enter a Rehire Hire a Person Mid Pay Period …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservState Comptroller DiNapoli Releases Audits
… for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes … Of the initial report’s four audit recommendations, one was implemented, one was partially implemented, and two were not yet implemented. Department of Taxation and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its … with younger children, the city has yet to identify how it will pay for the entirety of the program’s expected $752 million annual cost after the federal funding is gone. The city has recently suggested it may change its …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272DiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… The New York State Common Retirement Fund (Fund) is evaluating 42 publicly traded shale oil and … taking office in 2007, DiNapoli has been recognized as a global leader for his efforts to protect the Fund’s …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264ExxonMobil Shareholder Proposal on Climate Risk Plan
ExxonMobil Shareholder Proposal on Paris Agreement's 2 degree target
https://www.osc.ny.gov/files/press/pdf/exxon-mobil-corporation-shareholder-proposal.pdfNew York State Comptroller DiNapoli on NYC Executive Budget
… “New York City released its Fiscal Year (FY) 2023 Executive … spending uncertainty in the financial plan outyears.” … New York City released its Fiscal Year FY 2023 Executive …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budget