Search
Oneida County – Court and Trust Funds (2023-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … of any person entitled to payment from the estate is unknown . … The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3SUNY Bulletin No. SU-247
… Purpose To inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-247-new-york-state-payroll-system-payserv-suny-fiscal-year-endDiNapoli Releases Profile of State's Economic Development Agency
… York State Comptroller Thomas P. DiNapoli today released a profile of the Empire State Development Corp. (ESDC) that … York State Comptroller Thomas P DiNapoli today released a profile of the Empire State Development Corp ESDC that found …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… sales tax collections declined by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by … areas were beginning to see growth. “This report shows how deeply the COVID-19 pandemic cut into municipal …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to maximize rebate collections on drugs dispensed to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careCUNY Bulletin No. CU-426
… Earnings Code CGR (CUNY Grant Recipient) on the Additional Pay page with the following information: Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will commence using the … the Summer Research Lag Payment Schedule to determine the pay period effective date. If a multiple installment CGR is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-426-2011-cuny-research-foundation-cuny-rf-grant-payments-summerCity of Dunkirk – Budget Review (B24-1-10)
… the City of Dunkirk (City) to issue debt not to exceed $18.5 million to liquidate the accumulated (actual) deficits … submitted to the Office of the State Comptroller for the 2021 fiscal year. The most recent available independent … these obligations. These liabilities exceed the $18.5 million maximum amount authorized by the State …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Economic and Demographic Trends – 2021 Financial Condition Report
… and enhanced unemployment benefits provided through the federal relief packages. NYS GDP Just Over $1.4 Trillion in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsOrleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6VI.2.A Appropriation & Segregation Overview – VI. Budgets
… made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … need not, and generally do not, equal the amount of the appropriation. An appropriation represents maximum … an appropriation becomes available at the beginning of the State's fiscal year (April 1) and becomes unavailable, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … reducing the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Village of Deposit – Claims Auditing (2023M-173)
… [read complete report – pdf] Audit Objective Determine whether the … Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89SUNY Bulletin No. SU-368
… the following information on the Time Entry page using the Earnings Code DLP (Discretionary LSP-2 Semesters): Earnings Begin Date: 12/19/2024 Earnings End Date: 12/19/2024 Earn Code: DLP Amount: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-368-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2024DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… included fund balance, salary disclosures and property tax report cards. Officials at these four districts told …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDolgeville Central School District – Fuel Monitoring (2023M-175)
… fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a … of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Longwood Central School District – Overtime (2021M-126)
… [ read complete report - pdf ] Audit Objective Determine whether Longwood … officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126State Agencies Bulletin No. 1249
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed through PayServ – Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsVillage of Lyons Falls - Board Oversight (2018M-174)
… the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key … the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174