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Central Square Central School District – Fund Balance (2022M-196)
… levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. … may not have been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund … limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Morris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent … of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Stamford Central School District – Fund Balance Management (2022M-199)
… reserve policy that establishes optimal or targeted funding levels. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the … June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … 2011 through December 2013. Key Findings The Justice did not provide evidence of completed bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … devices. All six complaints did not include documentation to show the results of the Director’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Opinion 2006-4
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter of … Municipal Law §§10 and 11, all deposits and investments in excess of the amount insured under provisions of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… He was a quiet, deliberate man who vehemently fought for the taxpayer and passionately argued against poor fiscal … great integrity and great skill. He held a deep respect for the Office of the State Comptroller. I valued his …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganDiNapoli: City of Troy's Finances in Precarious Position
… provisions for any potential increased costs associated with settling these contracts. DiNapoli’s audit also … for the 2012 through 2014 fiscal years were not filed with the Office of the State Comptroller within the required … to enable the city to file annual financial reports with the Office of the State Comptroller in a timely manner; …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … competitive bidding for purchases totaling $64,405 from two vendors. The district made payments totaling $231,174 to … for the use of the accumulated funds and has not developed a fund balance policy or comprehensive long-term financial …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsNYS 529 Program, Qualified Withdrawals
… Comptroller DiNapoli's Legislative Program Legislative Session 2023-2024: NYS 529 Program, Qualified Withdrawals – Signed as Chapter 310 of the Laws of 2024, A.10209/S.9701 (McDonald/Stavisky) – Provides that the payment of …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the 2017-18 state budget. The agreement provides new …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetDiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing adult protective service providers responsible for protecting vulnerable …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… a breakdown of not-for-profit contracts by organization, region and length of days for approval. “The state needs to … To view late contracts by region , visit: … te.ny.us/press/releases/may15/late_contracts_subject_pcl_by_region.pdf … State agencies were late more than 77 percent of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsAdministration and Monitoring of Financial Assistance to New York City Businesses
… financial assistance to companies in New York City through tax waivers of City and State sales and use tax, local … would not be able to undertake the project. Businesses are also required to estimate the capital cost of the … to all businesses seeking assistance. Information on businesses deemed ineligible or whose applications stalled …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesState Agencies Bulletin No. 1031
… and Employee Payments Taxable Under the IRS One-Year Rule. Excess PCM and Per Diem Amounts: IRS rules relating to … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal … XI, Section 8 . CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1093
… early 2012, PayServ will initiate Social Security/Medicare tax deficiency deductions that apply to the 12/10/11 through … 2011 Social Security amount will have only a Medicare tax deficiency deducted from a 2012 paycheck. To avoid … and subsequent deductions for Social Security and Medicare tax deficiencies in 2012, agencies should work with their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1093-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 933
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … W-2 reporting on any excess amounts paid. "Excess amount” is the portion that is greater than the applicable Federal … XI, Section 8. CAS/PayServ Processing Taxable travel reimbursement data is transferred from the Central Accounting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done to make sure they … Centers for Disease Control and Prevention reported that in 2020, mental health emergency room visits rose 24% among … 5- to 11-year-olds and 31% among 12- to 17-year-olds. In December 2021, the U.S. Surgeon General issued a warning …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schools