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Extra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Capital Asset Management
… mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) provides essential support services for the operation of State government. Under Chapter 405 of the Laws of 1981, the State is responsible for establishing and maintaining custody of a comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Audits
… of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … the division. Auditors also identified some opportunities for improvements. In a follow-up, auditors found the division … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-547
… Code 580 CUNY (Medicare Deficiency) Flat Rate and/or 581 NYS/SCF (Social Security Deficiency) Flat Rate and then … tax deficiencies repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) beginning September 1, 2016. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of … repayment plans currently using Deduction Code 502 NYS (SS/Medicare Deficiency) with an effective date prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyPayroll Improvement Project Bulletin No. PIP-013
… transaction cutoff dates surrounding and impacted by the Payroll Improvement Project Go Live activities. Affected … Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency Control D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andOpinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the certification requirements of the law. Furthermore, for contracts already in effect, and which provide for a renewal, the contractor must certify, prior to the … Section 5-a applies to all contracts in excess of $100,000 for the purchase by a covered agency of commodities or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Agencies Bulletin No. 1726
… Purpose To provide agency instructions for processing the April 2019 Longevity Payment for Long-Term … & Technical Services BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between … blank *The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1726-april-2019-longevity-payment-long-term-seasonal-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … State and Local Retirement System. The release of this report was held due to the findings being referred to outside … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCity of Yonkers – Procurement of Professional Services (2017M-268)
… June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … provide justification when seeking competition will not be in the best interest of taxpayers. … City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … not ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208XV.6.B Negative Payroll Balances – XV. End of Year
… > Negative Segregation Balance. Agencies must be attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse … balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesGloversville Public Library – Claims Processing (2014M-81)
… through December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton … 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Red Creek Central School District – Financial Management (2020M-75)
… $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was not used as planned. The … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Copenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Town of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … and Clerk fees totaling $2,604 were not remitted to the Supervisor or Treasurer in a timely manner. Forty-five … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236