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Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… evaluate the District’s financial activities and cellular telephone purchases and use for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Harpursville Central School District – Financial Management (2013M-261)
… by the Board of Education which comprises seven elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were … from 21 percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a … Town of Somers Justice Court 2013M198 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … Town of Hoosick Departmental Cash Collections and Sales Tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … use of reserve funds, and the balances in two of the funds are higher than necessary. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Edinburg – Justice Court Operations (2014M-226)
… Town Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an … The reconciled bail bank account balance did not agree with the Justice’s accounting records. The Justice did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the … by the Board. Key Recommendations Ensure that expenditures are adequately supported and necessary before approving them …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the … totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced year-over-year increases. … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition … The purpose of this section is to provide guidance to ensure that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing … practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … The purpose of our audit was to review the Towns purchasing practices and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Comptroller DiNapoli Releases School District Audits
… and did not establish written policies or procedures to add or disable user accounts and permissions. The district … IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User … payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid … resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1526
… paid through the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security … to safeguard the NYS EmplID as well as all employee data in the Payroll System. Agency personnel should take the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold within their jurisdiction. The Office of the State Comptroller (OSC) has developed an interactive map (see below) that displays …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateCredit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time … before that employer elected to participate in the Retirement System. To receive this credit, you must earn at … in New York State, your service may be recredited and your date of membership and tier changed. If your previous …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Agencies Bulletin No. 1907
… Purpose The purpose of this bulletin is to provide agencies … Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required … . Effective Dates Effective immediately. OSC Actions OSC has created a new Locked Query, LQ_PRD_DOB_INVALID_MISSING, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system