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CUNY Bulletin No. CU-302
… Code 582 Background An employee’s Social Security and/or Medicare tax deficiency can originate from an … employee’s FICA Status on the Job Data page is incorrect) and/or other reportable earnings are added to the employee’s … amount is entered by OSC into the Goal Amount field and the amount to be recovered per pay period is entered into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time … the period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsTransferring or Terminating Your Membership
… your membership because your transferred service may not increase your NYSLRS pension. If you are eligible to receive …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… – Refunds Owed to the State by an Employee of this Guide. Women and Infant Children (WIC) Rebates due to the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOpinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … (need for State Comptroller's permission) TOWN LAW § 209-q (13) (a): When a town proposes or is required to … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2State Comptroller DiNapoli Releases Municipal & School Audits
… duties; provide oversight of the clerk-treasurer’s payroll, or; perform required annual audits of the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for … a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare checks to abstracts …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… more than 10 years ago. These accounts include: 53 former employee network accounts, and 7 network service accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountCity of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsElwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Olive – Claims Processing and Information Technology (2012M-223)
… payment. Adopt an acceptable use policy and require system users to provide acknowledgement that they are aware …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital … period but this plan does not include information related to funding and maintaining the individual reserve funds; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Scio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… $3.5 billion, increase in project values from 2018, while net tax exemptions totaled $796 million in 2019, compared to … the last decade,” said DiNapoli. “The reported number of net jobs gained as a result of these projects has hovered … the benefits these projects bring to their communities are worth the cost of the incentives their local IDAs are …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeJoin Our Team as a Local Government Auditor
… in Your Community Auditors in the Division of Local Government and School Accountability (LGSA) help Comptroller DiNapoli fulfill his role as New York State’s chief fiscal officer by providing … of the communities they serve. While LGSA’s main office is centrally located in Albany, LGSA has regional offices …
https://www.osc.ny.gov/jobs/lgsaUnclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . … We welcome your …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey