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Adirondack Central School District – Financial Condition (2016M-184)

… located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … cash flow needs, incurring $150,000 in interest costs. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… District officials have not identified opportunities to reduce student transportation cost by performing appropriate … the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations … outside the District with neighboring districts and reduce the number of spare buses in the District fleet to be …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Town of Lincoln - Town Clerk (2023M-31)

… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

Weedsport Central School District – Financial Management (2016M-94)

… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94

Wallkill Central School District – Claims Auditing (2023M-52)

… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Town of Candor – Fund Balances (2014M-157)

… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157

Hammondsport Central School District – Multiyear Planning (2024M-54)

… levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

Housing Assistance – Federal Funding and New York

… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance

State Agencies Bulletin No. 1764

… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2019. Affected … The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This is the person(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-provided

State Agencies Bulletin No. 1668

… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2018 Affected … The Agency Representative is the person, designated by the head of the agency, who attests that the valuation is, … make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle Coordinator(s). This is the person(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-provided

Opinion 99-10

… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …

https://www.osc.ny.gov/legal-opinions/opinion-99-10

State Agencies Bulletin No. 1269

… for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC Actions Office of State Comptroller (OSC) has …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-use

CUNY Bulletin No. CU-207

… Purpose To explain the procedures for processing summer payments for CUNY faculty who have been awarded a research grant. … be reimbursed by the CUNY Research Foundation (CUNY RF) for research work performed. The payment is processed through …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-207-grant-payments-summer-research

Opinion 89-3

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … reply to your inquiry concerning a purchase of equipment by a political subdivision from a vendor holding a State …

https://www.osc.ny.gov/legal-opinions/opinion-89-3

State Agencies Bulletin No. 1944

… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2021. Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided

VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users

… System The VendRep System is a web-based application for the creation, completion, certification, and review of … New York State Contracting Entity users. As an OSC auditor you can: Review questionnaires that have been electronically …

https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-users

Chart of Accounts

… Know Daily Error Report The daily error report is received by the Payroll Systems Support team. When agency Position … references where $0 appropriations have been created by the Bureau of State Accounting Operations. OSC Payroll … June As a result of April Fiscal Year End processing, many position pools will lapse each year on June 30 th after …

https://www.osc.ny.gov/state-agencies/payroll/chart-accounts