Search
XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… Reconcile Date is the date the check was cashed or stopped at the bank. The Payment Status and the Reconciliation Status … What Does the Status Mean? Paid Reconciled Check is cashed at bank. Paid Unreconciled Check is outstanding at bank. Stopped Reconciled Check is stopped at bank. Stopped …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor Vehicle Financial Security … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … Finding We found the Statements referred to above present, in all material respects, the expenditures of the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableOther Bulletin No. 36
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2017 SCF M/C … Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter … from State Comptroller Thomas P. DiNapoli. “Local sales tax collections continue to show year-over-year growth after … growth.” Statewide, every region saw solid growth in sales tax collections during the third quarter compared to the same …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… an unauthorized revolving loan program, using its own funds, to finance a portion of the cost of projects. The IDA … totaling nearly $9.6 million that were financed by its own funds. There is no formal process to compare current and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataOpinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation … principles, classifications are permissible so long as all persons similarly situated are included within the classification and all such persons are similarly treated. Differentiation in …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … fund balance and reserves. As a result, real property taxes were higher than necessary. The board and district …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… The district’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… operations, such as not being able to process paychecks, vendor payments, student grades or state aid claims. Silver …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsFalconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fOpinion 88-70
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water … 28 AD2d 992, 284 NYS2d 836). Based upon these cases, we have stated that referenda which are neither permitted nor …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … reflected on the city's records. The owner has refused to pay his water bill pending the resolution of the dispute. You … the penalties arising from the property owner's failure to pay water rents ( cf . 1986 Opns St Comp No. 86-87, p 133, in …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Childrens Education Services Inc on its Consolidated Fiscal Reports were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and inventories for … May 31, 2016. Background The Port Washington Union Free School District is located in the Town of North Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… [read complete report - pdf] Audit Objective Determine whether the District … cash receipts and disbursements were properly accounted for. Key Findings District officials need to improve internal … did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomHyde Park Central School District - Fixed Assets (2019M-103)
… [read complete report - pdf] Audit Objective Determine whether District … that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Cairo - Fuel Management (2019M-150)
… 840 (87 percent) fuel usage documents were not completed or kept up to date by Highway Department personnel. Of the … at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… Finger Lakes. For example, the estimated median property tax bill in Genesee County was $4,133 in 2015 – half of the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesOpinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … fees to finance the costs of water supply districts. The State Legislature, by enacting provisions in Articles 12 and …
https://www.osc.ny.gov/legal-opinions/opinion-90-61