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West Genesee Central School District - Capital Assets (2023M-128)

…  [read complete report – pdf] Audit Objective  Determine whether West Genesee Central … records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Agency Financial Reporting Package

… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … (GAAP). For more information about the AFRP, please contact the Bureau of Financial Reporting and Oil Spill … AFRP Reporting Application. You will receive two automated emails from the system. One email will contain your User ID …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package

Determination of Residency for Tuition Purposes (Follow-Up)

… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … case and should have at least three forms of the required documentation to support their residency determination. …

https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-follow

State Agencies Bulletin No. 1025

… Purpose To advise agencies of a new option to mail direct deposit advice statements directly … in Direct Deposit whose agency participates in the new direct mail distribution option Effective Date(s) … for mail with foreign addresses or invalid addresses. A new Control-D report, DDP003CB Postal Service Charges For …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statements

VI.2.A Appropriation & Segregation Overview – VI. Budgets

An appropriation is a statutory authorization against which expenditures may be made during a specific State fiscal year and from which disbursements may be made for the purposes designated up to the stated amount of the appropriation

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overview

State Comptroller DiNapoli Releases School Audits

… his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , … Thomas P DiNapoli announced today the following school audits have been issued …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

Opinion 90-29

… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …

https://www.osc.ny.gov/legal-opinions/opinion-90-29

Oversight of Juvenile Justice Facilities

… Objective To determine whether the Office of Children and Family Services adequately operates juvenile … State standards and regulations for the health and safety of juveniles and staff. The audit covered the period from … 2018 through August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve …

https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilities

State Agencies Bulletin No. 1435

… identification number (TIN). OSC reserves the right to pass along penalties imposed by the IRS to any State Agency … response from employee for four (4) calendar years in the event of an OSC review and/or IRS audit. If an agency … retain this information for four (4) calendar years in the event of an OSC review and/or IRS audit. For employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reported

State Agencies Bulletin No. 1271

… payroll system with the Social Security Administration (SSA) system. Affected Employees Employees who appear on the … 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reported

State Agencies Bulletin No. 1091

… payroll system with the Social Security Administration (SSA) system. Affected Employees Employees who appear on the … 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1091-verification-employee-social-security-numbers-and-names-be-reported

Opinion 94-17

… in the annual tax levy, the governing board shall cause a statement to be prepared setting forth each amount of solid … the person or corporation liable to pay such amount. Such statement shall be presented to the board empowered to levy …

https://www.osc.ny.gov/legal-opinions/opinion-94-17

XII.7.B Voucher Denials – XII. Expenditures

… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s … via email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on … is needed to reprocess the voucher. In addition, agencies can review rejected bulkloaded vouchers on the M161 extract. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denials

Opinion 88-46

… over the investment of funds may not be delegated to an advisory board. Prior opinions relative to cooperative … proposed agreement and ask our opinion as to whether such an agreement would be proper. While it is not a function of … "lead municipality") would be authorized to contract with an investment consultant to advise its fiscal officer, a …

https://www.osc.ny.gov/legal-opinions/opinion-88-46

VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables

… date) back to allow FBIC charges to pass if the grant is not still open. Any FBIC charges in error due to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automation

DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses

… Department (SED) for $2.6 million in expenses that were not allowed.  “The State Education Department determines how … based on the eligible expenses they report. Providers are not allowed to charge the costs of related services to the … Department SED for $26 million in expenses that were not allowed …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expenses

Opinion 92-25

… to ride on fire vehicles during emergency calls, so long as the regulation does not have the effect of … to be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent … assume command, or attempted to instruct the fire chief on how to fight a fire (see Memoranda to the Governor by the …

https://www.osc.ny.gov/legal-opinions/opinion-92-25

Opinion 94-20

… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … No. 90-39, p 88). Since the maintenance of a public street is undertaken for the benefit of the public at large (see Lopes v Rostad, 45 NY2d 617, 412 NYS2d 127), it is our opinion that a village may not finance the cost of …

https://www.osc.ny.gov/legal-opinions/opinion-94-20

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits