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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… District’s fund balance exceeded the statutory limit for two out of the last three years. District officials adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226SUNY Bulletin No. SU-320
… for the new create and update process for 403(b) after-tax deductions. Affected Employees: Employees who newly elect or have an existing 403(b) after-tax deduction are affected. Background: As mentioned in … well as new deduction code 704, SUNY 403(b) ROTH – After tax. Effective Dates: Changes were made effective for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… audit the books and records of the Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of the Clerk’s office. The Town Clerk and Supervisor have functions that serve as checks against one another that do not exist unless they are performed by separate … individuals performing the Supervisor’s financial duties do not result in an incompatibility of office. Require the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Clerk. Keep detailed records of receipts including the form of each deposit. Consider developing comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerX.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that … customers with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to maintain timely … a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewTown of Parma – Financial Management and Information Technology (2012M-96)
… of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … fund budget for three of the last five fiscal years, all the while knowing that the TOV highway fund had a deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Bridgewater – Financial Operations (2013M-309)
… improper allocation of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualState Agencies Bulletin No. 990
… York and PEF, a pilot incentive program was established for certain employees who complete required agency directed … by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … Assigned to carry a firearm; and Successfully completed all required firearms safety and/or proficiency training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … services using tuition rates established by SED based on the financial information reported on their annual CFRs. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… new web page with a dashboard that expands the procurement search tools provided in Open Book New York . This new tool … new web page with a dashboard that expands the procurement search tools provided in Open Book New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… provided by Vanguard. The Direct Plan is available to U.S. citizens across the country, and individuals can open an …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planCity of Amsterdam – Budget Review (B25-5-5)
… independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, we … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 1109
… and March 31, 2012, provided the employee otherwise would have been eligible if the employee had been in the lower … eligible for the LLS payment based on the information in effect on 3/31/2011 as of the date the report is run. It is … in order for OSC to take action. Add employees who do not appear on the listing, such as: Eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1109-april-2011-management-confidential-mc-longevity-lump-sum-payments-llsComptroller DiNapoli Releases School Audits
… the Albion Central School District , Blind Brook-Rye Union Free School District , Copenhagen Central School District , Eastchester Union Free School District , Middle Country Central School District … of Cooperative Educational Services , New York Mills Union Free School District , North Greenbush Common School District …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to …
https://www.osc.ny.gov/legal-opinions/opinion-90-53IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… employee’s group life insurance plan. 60071 MTA Mobility Tax (Employer Share) Payment of the metropolitan commuter … accordance with Section 19-b of the Public Lands Law 60160 School Taxes on Public Lands State financial support to local governments by paying school property taxes on State lands paid pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesSUNY Bulletin No. SU-378
… for processing the July 2025 SUNY M/C Discretionary Salary Increase. Affected Employees: Employees designated Management … information on the approved roster. Subsequent Rows If the employee has rows on the Job Data page subsequent to the row … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-suny