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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… assets? Audit Period July 1, 2022 through April 30, 2024. We expanded our audit period through August 7, 2024 to … assets, and determined that 78 assets with a combined acquisition value of $419,538 (87 percent) were not included … we selected 50 assets with a combined approximate acquisition value of $233,9451 to locate them to confirm that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board governs the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, 2021 – July 31, 2025. We extended the audit period back to 2014 to review fund balance and … reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,470, Town officials budgeted a total of $2.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not ensure that funds collected from all recreational and educational programs were properly … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… related to FFI tax money. Village of Mayville – Online Banking (Chautauqua County) Online banking transactions that were reviewed were … transactions are secure. The board did not adopt a written online banking policy or implement adequate procedures to …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 nonstudent … for payroll-related liabilities, maintain proper cash control accounts and reconcile the town’s bank accounts. … and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-106
… Purpose To inform the agency of the new Time Entry earn code and procedure for Shift … in advance. Pursuant to the Interest Arbitration Awards of 2001-2003 for New York State Troopers in Bargaining Unit … Commissioned Officers in Bargaining Unit 17: Effective as of 9/23/04, an employee who must report for duty on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentState Agencies Bulletin No. 2079
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules … is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2076
… nearest dollar). Eligible employees who work more than 1040 hours in a fiscal year are eligible to receive one-half … withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… fund will continue to be one of the nation’s strongest and best funded, ready to provide retirement security for … and the increased COLA for retirees, higher salary base and benefit changes enacted this year by the Legislature … 2022. NYSLRS is consistently ranked among the nation’s best funded, best managed retirement systems in the nation. A …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… by a Business Unit and another party to resolve a legal dispute: after a proceeding has been begun in front of an … ). Types of Payments Depending on the nature of the legal dispute resolved by an Award or a Non-Judicial Settlement … to the contractor aggregate $600 or more in a calendar year, such payment or payments are reportable on Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New … New York State Comptroller Thomas P DiNapoli today reminded …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesComptroller DiNapoli Releases School Audits
… District and the Portville Central School District . “In an era of limited resources and increased accountability, … School District – Financial Condition (Cortland County) From 2008-09 through 2012-13, the district budgeted to use an … unrestricted unappropriated fund balance has declined from $7.2 million in fiscal year 2010-11 to $5.4 million in …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 93-31
… for Expenses (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses … of commissioners of a recreation district in commuting from their residences to the place where meetings of the … Lake Recreation District may be reimbursed for mileage from their residences to meetings of the board of …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… for a non-school related fundraiser for a purported charity run by former Utica mayor and school board president Louis LaPolla. Fundraiser fliers for the charity were inserted by school district employees during …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kVI.4 Reappropriations Overview – VI. Budgets
… September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will be the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accruals