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Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283State Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA … pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with its savings plans, it must communicate directly with the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Due Diligence for Companies Holding Abandoned Funds
… are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … as abandoned property and transferred to the Office of the New York State Comptroller unless they claim it before … or you only have an incomplete address on file. The value of the abandoned property account is $20 or less and you plan …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… Liquidating a purchase order will also allow Office of the State Comptroller (OSC) auditors to access purchasing … refer to Section 4.E – Identifying and Processing Vouchers of this Chapter, for more information about identifying and … (FOB destination). Though generally exempt from payment of sales tax on its purchases, New York State is required to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyState Agencies Bulletin No. 1676
… by Payroll Bulletins 1799 Purpose To inform agencies of changes in certain garnishment deduction amounts, or in … deduction rules for calculating new and existing writs of garnishments (creditor garnishments) and New York State … Affected Employees Employees who currently have a writ of garnishment or New York State tax levy in place and have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxShort Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies, … Allows for an increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseOpinion 93-19
… certified copies of orders of adoption) SURROGATE'S COURT PROCEDURE ACT, §2402: A Surrogate's Court may not charge a … letter that while section 2402 of the Surrogate's Court Procedure Act (SCPA) sets forth the fees chargeable in … Judicial Conference to attain uniformity in practice and procedure between courts having concurrent jurisdiction (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-19XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of payment information. When employees are employed by … agencies or when an agency is reimbursing the expenses of an employee from a different agency, the submitting agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentOpinion 89-12
… shall include: participating as a member, advisor or employee of a government body in those actions or …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsOpinion 88-27
… merely provided a mechanism which was intended to free municipal resources from an unnecessary drain by …
https://www.osc.ny.gov/legal-opinions/opinion-88-27DiNapoli Releases Bond Calendar For First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City, and their major public … or reofferings as follows: $1.73 billion scheduled for January, of which $1.59 billion is new money and $140 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterLocal Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… After the close of the SFY, the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact … After the close of the SFY the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366