Search
State Comptroller DiNapoli Releases School Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsOpinion 91-22
… we have previously concluded that a fire police squad is intended to be a component of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases State Audits
… identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … at the regional office level that decrease assurance that all permits are appropriately recorded and the correct fees … identifies and reports its assessable expenses in all material respects. The board made minor calculation …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … in Otsego County. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Comptroller Thomas P. DiNapoli. Guyette, 44, was sentenced to six months in jail, five years probation and ordered to pay $117,120 in restitution following her January guilty … Court’s computerized database, but failed to send the money to the town, include the payments in monthly municipal …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionFund Financial Data – 2023 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … due to the implementation of GASB Statement No. 84, Fiduciary Activities, and an immaterial correction related …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataHiring Members with the Enhanced Report – Enhanced Reporting
… NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing … public retirement systems in New York State. If they are a NYSLRS member or retiree, you should ask them to provide … and they are: An existing NYSLRS member; or A retiree who is receiving a pension from one of the eight public …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… of the Treasury (Treasury) by the published deadlines. All Refund of Appropriation vouchers, including any vouchers … Vouchers / Refund of Appropriation of this Guide. All Refund of Appropriation vouchers, including any vouchers … budgetary activity as part of fiscal year end processing. All Refund of Appropriation vouchers that are resubmitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedXII.7.D Expedite Requests – XII. Expenditures
… and provide voucher identifying information, including the business unit and voucher number. The agency must also provide the justification and information to support the expedite request (e.g., the … for payment. If the Agency cannot provide documentation supporting the request for payment, the voucher will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… provides that when a New York State Senator or Member of Assembly dies in Office, New York State will provide the … legislator’s annual salary. In the event of a legislator’s death, the appropriate Business Unit needs to submit an … of such notification. This record will contain the benefit amount of how much is remaining of the deceased legislator’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly … pay for their extracurricular activities,” DiNapoli said. “I thank Chautauqua District Attorney Schmidt and his office …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberCUNY Bulletin No. CU-697
… Purpose The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, … in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignState University of New York Upstate Medical Center – Selected Travel Expenses
… of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, complied with rules and … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … a result of this analysis, we examined the travel expenses for two individuals paid by SUNY Center with outliers in the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… to determine whether the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the … was to determine whether the Department of Health DOH made improper feeforservice FFS payments for certain services …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… 1, 2007 to May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected five-member Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… 2020. This growth continues the trend that began in April of monthly sales tax collections exceeding last year’s … levels and was up 7% (or nearly $101 million) over October of 2019. “Sales tax collections came in strong in October, … growth over the last few months is a positive sign of our economic recovery and life moving forward as we deal …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… Overall sales tax collections for local governments declined by 4.2 percent in February … year. Collections are down $2.2 billion, or 12 percent, for the past 12 months (March 2020 – February 2021), compared … in the state experienced sales tax collection declines for February, ranging from 0.1 percent in the Mohawk Valley …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsComptroller DiNapoli Releases School and Municipal Audits
… – Water Operations (Broome County) Village officials do not periodically read all customer meters to ensure …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-audits