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Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the work of the treasurer, who was responsible for receiving and … In addition, officials did not competitively bid for sanitation services totaling $186,821. Theresa Fire District …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Create Users and Assign Roles
… To help manage the account, you can grant access and delegate … To help manage the account you can grant access and delegate authority to other staff in your …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesOpinion 89-42
… comptroller, in this state and shall be sold or presented for redemption or payment only by such bank or trust company … in "Treasury Direct" (31 CFR 357.20[c]). An "owner" for this purpose is defined as the "individual(s) or entity … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42State Comptroller DiNapoli Releases Municipal Audits
… $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the … of public corruption for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsReporting Regulations 315.2 & 315.3
… of article 41 of the Education Law, which provides that a lawyer shall not simultaneously be an independent contractor …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Deposit as revenue to the Federal Fund Process as a Direct Journal Payment in SFS. See Section VII.2 Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsAbout Unclaimed Funds
… in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking … website for guidance. Check for Your Check It’s your money and we’re sending it back! You may receive a check for …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 88-10
… add on the amount of the gross receipts tax imposed under article 13 of the Tax Law to its bid price unless the contract so … amount for the gross receipts tax on petroleum products. Article 13-A of the Tax Law (§§300, et seq ., added by L …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … to ECEC’s reimbursement rates. Remind ECEC officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… completed without board approval. They also found 76% of journal entries were made 70 days after the transaction took place and 60% of journal entries were approved by the firm without the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Circle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-415
… represented by District Council 37 Local 384. The dues code 259 and agency shop fee code 276 are now valid for Bargaining Unit CD. The flat … employees may be directed to the Non-Executive Audit mail box. Questions regarding deductions may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programState Agencies Bulletin No. 2245
… Additional Pay page using Earnings Code SWP, SWC, SWB or SCO for employees who are hired, rehired, concurrently hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualOpinion 96-22
… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following … fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of the … landfill may be transferred into a contingency and tax stabilization reserve fund if the town no longer needs to …
https://www.osc.ny.gov/legal-opinions/opinion-96-22XI-A.9 Receiving – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES Overview The purpose of this section is to … provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingXV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all payments can be properly processed by the end … also need to ensure that any Budget Journals Pending in Workflow are handled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsEconomic and Demographic Trends – 2023 Financial Condition Report
… from 7 percent in 2021 to 4.3 percent in 2022. The leisure and hospitality sector realized the largest job gains in … sectors exceeded 2019 levels: information, professional and technical services, transportation and warehousing, and finance and insurance. The government …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsOpinion 2001-2
… of points in another category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require … (2) A program sponsor may not require participation in a number of calls greater than the statutory minimum in order … inquiry concerning the criteria, pursuant to section 217(c) of article 11-A (§214 et seq .) of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2