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Contract Advisory No. 23
… can be found in the Statewide Financial Services Contract Business Unit / Department ID list. A separate AC … ID (within a Business Unit), that will be submitting contract transactions and/or vendor responsibility … Signature Form ( AC 1782-S ) Statewide Financial Services Contract Business Unit / Department ID …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sCooperstown Central School District – Financial Management (2024M-65)
… limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… a district corporation of the State, distinct and separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Wappingers Central School District – Fuel Accountability (2015M-135)
… ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … not maintain a log of fuel usage for the 275 gallon diesel tank in his Department or have knowledge of who was reordering the fuel for that tank. Fuel transaction reports are not shared with department …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256City of Yonkers – Budget Review (B18-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … overtime costs could potentially be over budget by as much as $2.5 million based on the 2017-18 fiscal year … if property values do not increase. Key Recommendations Replace nonrecurring revenue, such as fund balance, in the …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases School Audits
… District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make … District WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School District Audits
… that computers were free from malicious software. In fact, two malicious software applications were installed on …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for … their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these … municipalities due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report Under …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… to a member’s service credit purchases (arrears) or loan payments or to adjust contributions. The contribution …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for … State Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual … State Education Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of the … services are delivered amid changing staffing levels and build additional reserves to guard against fiscal pressures. … to foster a recovering economy. But reserves must keep up with spending growth. New York City is in a better place …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … PLS distribution at retirement and only their portion will be reduced by the PLS election. The ex-spouse’s share will be … April 1, 2008, does not address the PLS and the ex-spouse wants to receive a portion of the PLS distribution, the DRO …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementIX.7.F M-Year Legislation – IX. Federal Grants
… state agencies make every effort to disburse and/or adjust all unspent federal project balances for all awards as soon as possible, but no later than June 30, for awards that are scheduled to be closed the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCity of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… Central School District (District) payroll payments and leave time accruals were accurate, properly supported and … were not always properly supported and approved, and leave time accruals were not always accurate. Further, … officials did not properly monitor the payroll and leave accrual process and they have not developed any payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m