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DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… certain outstanding bonds generating $112.4 million in debt service savings to the state on a net present value basis. The newly … Investors Service Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsComptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Length of Service Award Programs (2014-MS-1)
… No. 3 [pdf] , Holtsville Fire District [pdf] , Lake Ronkonkoma Fire District [pdf] , Maynard Fire District [pdf] … , and West Seneca Fire District No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Accounts Payable Advisory No. 3
… with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, … selected on the Invoice tab, the system will populate the default address associated with the Vendor ID. Select the … the Payments tab will result in the system populating the default address associated with the Vendor ID. This could …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceReal Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent … The Authority, which was established in 1951 according to State Public Housing Law, is governed by a seven-member … and review audit trail reports from the financial system to ensure that adjustments are made for appropriate purposes. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Windsor - Water Operations (2019M-210)
… customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. The … customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate. 85 …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the … the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in … Adopt structurally balanced budgets that are based on reasonable and historical data. Monitor operations …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Filing the Resolution – Reporting Elected and Appointed Officials
… Administrators to receive access. You can also mail a hard copy of the Resolution to: NYSLRS Attn: Pension … Integrity Bureau 110 State Street Albany, NY 12244 The hard copy must be certified by the board clerk or secretary, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… P. DiNapoli would require the entities administering tax check off funds to improve efforts to spend dedicated contributions within the year they were made and report how the money was spent to the public and state … worthy causes through check-offs on their personal income tax forms, but too much of this money remains unused when it …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsOpinion 88-78
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for … for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if village has justice court); …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfKing Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Suffolk County Community College - Information Technology (2018M-130)
… Determine whether College officials adequately safeguarded the College website, financial and student information system … banking from unauthorized access and misuse. Key Findings The College has: 824 network user accounts (15 percent) that … website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Vendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationLeaves of Absence – State Police Plan
… Since service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absence