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Accounts Payable Advisory No. 50
… (in the form of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is … payable staff take the maximum discount rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established by vendors at the location level, or by agencies at the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsCoxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… of the warning signs, whom to turn to for assistance, and how to access appropriate services. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentHarborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ records we tested showed the training was not completed by September 15, as required by New York State Education Department (SED) regulations. Ten …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… as required to all staff for the 2020-21 school year by September 15, 2020. Twelve of the 91 employees’ records we tested showed training was not completed by September 15, 2020, as required by New York State Education Department (SED) regulations. All …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… as required to all staff for the 2020-21 school year by September 15, 2020. Thirty of the 81 employees’ records we tested showed training was not completed by September 15, 2020, as required by New York State Education Department (SED) regulations. All …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingAcceptable Time and Attendance Systems – Legacy Reporting
… An acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. … employers report information about employees through Retirement Online including their earnings the number of days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Hebron – Fiscal Oversight (2015M-59)
… the Town’s internal controls over financial operations for the period January 1, 2014 through January 31, 2015. … The Town of Hebron is located in Washington County and has a population of approximately 1,850. The Town is … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Forty-three deposits totaling $33,918 were not supported by adequate documentation. Sixty-three disbursements totaling … and provide officials with an annual report, as required by the bylaws. Ensure bank reconciliations are prepared … and approved. Ensure all collections are supported by adequate documentation and as required by the bylaws, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mDansville Public Library – Procurement (2015M-225)
… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… schools with approximately 1,700 students, is governed by an elected five-member Board of Education. Budgeted … timely manner. Bank deposit slips are usually not prepared by the ECA clubs as required by the District’s written guidelines. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Hector – Employee Compensation (2024M-85)
… source documentation. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85DiNapoli Releases Bond Calendar for Third Quarter
… the Securities Coordinating Committee, which was created by Gubernatorial Executive Order primarily to coordinate the … quarter and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterSaratoga County – Financial Condition (2013M-235)
… of approximately 220,000. The County is governed by the Board of Supervisors which comprises 23 members, one … budget are approximately $234 million, funded primarily by real property taxes, sales taxes and State and Federal … Home is approximately $26 million, funded primarily by resident service revenue and interfund transfers from the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235DiNapoli Releases Bond Calendar for Second Quarter
… million is refundings; and $25 million scheduled for June, all of which is new money. The anticipated sales in the … New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for Second Quarter
… promote transparency in government and provide taxpayers with better access to financial data. … New York State …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for First Quarter
… sales of $3.12 billion include $1.73 billion of new money and $1.39 billion of refundings or reofferings as … scheduled for January, of which $1.4 billion is new money and $1.3 billion is refundings or reofferings; and $425 … million scheduled for March, of which $335 million is new money and $90 million is refundings. The anticipated sales in …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases School Audits
… Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central School District . “In … by the meal sales. Kenmore-Town of Tonawanda Union Free School District – Financial Management (Erie County) The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … sales of $8.69 billion include $7.19 billion of new money and $1.5 billion of refundings and reofferings as … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule for the planned bond sales for New York State, New York City and their major … authorities during the third quarter of 2021. The planned sales of $6.75 billion include $4.25 billion of new money and … which is for new money purposes. The anticipated sales in the third quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarter