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Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed remittances … received from the student treasurers and faculty advisors were not provided. The student treasurers’ records … a timely manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… access this public query: Reporting Tools > Query > Query Viewer When running the query enter the following values: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementMonticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimIntroduction – Travel and Conference Expense Management
… often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … and the New York State Commissioner of Agriculture and Markets. The Authority’s operating expenditures for the … established policy procedures. … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overV.3.G Product Code – V. Chart of Accounts (COA) Governance
… refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE SetID … have migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a Product value, complete the COA Product Change Request Form and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Milford – Financial Condition (2013M-355)
… of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. … Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town … from the town-wide general fund to finance operations for the part-town highway fund in 2013. This interfund …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, record, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… and applicable statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not … properly audited by the Board before payment, including 23 credit card claims (685 purchases) totaling $179,716. 226 credit card purchases totaling $54,359 did not have …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150SUNY Bulletin No. SU-56
… Purpose To notify agencies of the procedure for processing summer session payments. Affected Employees SUNY employees … will end 06/06/01. The status of the 21P employee on the Job Data record will remain active. Calendar (CAL) employees will remain on the payroll in their regular positions and will continue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresState Agencies Bulletin No. 2112
… Purpose The purpose of this bulletin is to inform agencies of the … agent) This box should be populated with code “02” (U.S. Withholding Agent – Other). Box 12d: Withholding … the state the withholdings were withheld for, however OSC does not withhold State tax. OSC Actions Create and mail Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these procedures or the method for … pay by December 15. However, if you owe a graded payment, it cannot be discounted for paying early. Graded payments …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Agencies Bulletin No. 2009
… to reporting on Form 1042-S are those that are paid to foreign persons (including persons presumed to be foreign) that are subject to withholding, even if no amount … number Not Applicable. Box 13l: Recipient’s date of birth This box is populated from modify a person and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… Agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification … City or Town, Province or State, Country, ZIP or Foreign Postal Code This box is populated with the city or town, province or state, country, ZIP or foreign postal code for the recipient from Modify a Person. Box 13e: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Comptroller DiNapoli Releases State Audits
… for Children's Services (ACS): Administration of Non-Competitive and Limited-Competition Contracts … found ACS officials did not provide sufficient oversight of contractor performance. Officials renewed or extended … The vendors’contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… standards, averaging 5.3% from fiscal years 2024 through 2026, the city will have to prepare for the potential … FY 2021, but that did not continue in FY 2022. DiNapoli’s analysis suggests the city’s pension contributions will need … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscape