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Comptroller DiNapoli Releases School Audits
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… unassigned fund balance has exceeded the statutory maximum for the past three fiscal years. The district also has three … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district officials … did not complete the required tax exemption forms or file for proper refunds. Stockbridge Valley Central School …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget … board did not complete an annual audit of the treasurer’s books and records. Village of Tivoli – Procurement (Dutchess County) …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-164
… to the appropriate campus. This will eliminate creation of a check for the student which must be signed over to the … Deduction mailbox. Questions regarding the processing of scholarship payments may be directed to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… approximately $202,000. Key Findings The Treasurer and his wife misappropriated more than $95,000 of Department funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … was to determine whether (i) the expenses were incurred for business or personal purposes, and (ii) HCR reported any … Therefore, the employee was not entitled to reimbursement for expenses to travel from his home (or rental vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Review of Advance Contract Payments
… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 Category Codes that … module. All Category Codes are mapped to the appropriate Account Code. The Account Code will auto-populate when the Category Code is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… information associated with its agency. Department is required on all operating statement transactions. It is … three unique leading digits, followed by a numeric range from 0000 to 9999 for its use. The first 200 codes in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesCommon Attributes of Successful Emerging Managers
… Survey Findings Common attributes to forming a successful Emerging Manager Strategy: Years of team’s … institutional asset manager experience Tenure of the leadership team investing and operating together Private business, owner-managed experience Size of the AUM of the strategy or the fund Well-constructed …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersXII.10 Overview – XII. Expenditures
… and qualifications Monitoring moving services Reporting the theft, loss or misuse of State assets Guide to Financial …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in … in partnership with OSC investigators, continues to get to the heart of these crimes so we prosecute them to the fullest to get justice for all New Yorkers.” About the Office of the …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s American Express card for vacations and other family expenses. Knapp and two of his … town clerk and other offices could not be accounted for. In addition, cash receipts were not deposited into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialState Agencies Bulletin No. 2236.1
… State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are effective as of April 26, … income. Please see IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) for additional information and … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A issued April 26, 2024, are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsConflicts of Interest of Municipal Officers and Employees
… you in a position of public trust. You are responsible for ensuring that public resources are used in the best … from having interests in contracts with the municipality for which they serve, but only under certain circumstances. In order for a municipal officer or employee to have a prohibited …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesPrivacy and Links Policy
… committed to protecting your privacy when you access our website and the online services we offer. Consistent with New … which may be available to us when you access this website. For purposes of this policy, “personal information” … that is available to us from your visit to this website depends upon what sections of the website you visit …
https://www.osc.ny.gov/online-services/privacy-and-links-policyXVI.3.K Interim Reporting – XVI. Financial Reporting
… financial statements. Some exceptions to this policy are required due to the shorter time frame in which interim … Data necessary to prevent the interim information from being misleading. Accordingly,(a) extraordinary or … effects of changes in accounting principles or practices from those used in the comparable interim period of the prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 2123
… (1) year of service in such grade by 04/01/2023; and Has a Comp Rate Code of ANN on the payment effective date; and Was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2123-april-2023-public-employees-federation-pef-performance-advances