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2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the fiscal year ended March 31, 2019. New York continues to benefit from a national economic expansion that has lasted … deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing …
https://www.osc.ny.gov/reports/finance/2019-fcrNiagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of … a debit card which was used to pay expenditures directly from the general fund checking account. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… approximately $29.5 million. Key Findings Cash collections from the baking class, the bakery and the butchery were not … Bursar in a timely manner. Employees used cash received from sales to purchase food and supplies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedTown of Schroon - Town Hall Expansion Project (2018M-128)
… needed. Ensure the Town’s accounting records for projects are accurate and maintained in a timely manner. Ensure the … advances from the general fund that cannot be repaid are written off. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128State Agencies Bulletin No. 784
… Purpose To notify agencies of the direct mailing by the Internal Revenue Service (IRS) of e-File leaflets promoting the benefits of electronic filing of income tax returns. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/784-benefits-irs-e-fileSullivan County – Time and Attendance (2017M-55)
… approximately $56.4 million. Key Findings Department heads are generally exempt from recording their time, and there … Establish procedures to verify that department heads are either working or charging appropriate leave accruals. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … historical data from IT security awareness training to assess and provide adequate training to users. Periodically update the IT asset inventory. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or … lapsed appropriations to ensure these appropriations are not used by those transactions after the lapse date. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewTotal Receipts – 2021 Financial Condition Report
… both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsYour Home Public Library – Financial Management (2016M-228)
… reporting going forward. Ensure that interfund advances are repaid by the close of the fiscal year in which they are made. … Your Home Public Library Financial Management …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … The Board did not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed … Recommendations Conduct a thorough audit of claims prior to payment. Ensure that the Treasurer is primarily …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Total Receipts – 2023 Financial Condition Report
… affected by economic changes and changes in federal and State policies. Tax base is a measure of the State’s ability … tax base may force spending reductions, increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a breakdown of State …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsIX.8 Overview – IX. Federal Grants
… by state agencies that represent a return of monies paid from state appropriated funds are to be immediately … Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewMaine-Endwell Central School District - Leave Records (2019M-40)
… complete report - pdf] Audit Objective Determine whether District officials maintained accurate and supported employee … which were not deducted from employees’ leave accruals. District officials did not always ensure employees submitted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Greene County – Court and Trust Funds (2014M-294)
… $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Division of Housing and Community Renewal Bulletin No. DH-27
… of the Merit Step payments and to provide instructions for payments not processed automatically. Affected Employees … Bargaining Unit 67 Effective Date(s) Merit Step payments for October 2007 are payable October 4, 2007 for Pay Period … (Increment Code 0610 or earlier), and whose salary upon application of the October 2007 Performance Advance will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-27-october-2007-merit-step-payments-employees-representedNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… past two years demonstrates that the industry can prosper with the regulations and consumer protections adopted after … in the city are either directly or indirectly associated with the securities industry. DiNapoli's office releases an annual estimate of bonuses paid to securities industry employees who work in New …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017State Agencies Bulletin No. 1554
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been … the procedures for certifying their payroll as instructed in Payroll Bulletin 1420 New Procedures for Electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1554-schedule-agency-payroll-submission-and-availability-reports-and-files