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DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… York State Comptroller Thomas P. DiNapoli found 50 percent of the contracts in 2019 between Not-for-Profit (NFP) … Not-For-Profit Prompt Contracting Annual Report Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialThe Alcott School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Alcott provides preschool … ended June 30, 2014, Alcott reported about $4.3 million in reimbursable costs on its CFR for four rate-based … For the year ended June 30, 2014, we identified $55,969 in ineligible costs that Alcott reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… identifies and reports its assessable expenses in all material respects. The Board made minor payroll …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Agency creates a bill for the customer (Billed Agency) in the SFS Billing module, either online or via the bulkload … the bill is created: A receivable “open item” is created in the SFS Accounts Receivable module; and A voucher is created in the SFS Accounts Payable module with the Billing Agency as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingOpinion 93-6
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection … fire protection services to a fire protection district in the town. Article 5-G of the General Municipal Law, … agreements. Subdivision one of section 119-o provides, in relevant part, that ". . . municipal corporations and …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Comptroller DiNapoli Releases Municipal Audits
… Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and … records were not adequate and there were numerous errors in the financial reports. Also, the district’s required … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund. The city …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1739
… page using the Earnings Code AMS (Adjust Military Stipend) Deduction Information All general deductions for employees … taxable gross subject to all employment and income taxes. Federal, State and New York City income tax withholding will … regarding deductions may be directed to the Payroll Deduction mailbox. … To inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1739-april-2019-managementconfidential-mc-2-salary-increaseOpinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Fiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that … distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… for the receipt and disposition of all state resources in the Statewide Financial System (SFS). State laws generally … etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an … 3.B – Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewDownsville Fire District – Procurement and Claims Audit (2022M-130)
… complete report – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire … (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130New York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-lease