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Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight … 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and … Village of Clifton Springs Board Oversight 2014M099 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Green Tech High Charter School – Payroll (2023M-157)
… complete report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately … Determine whether Green Tech High Charter School School officials accurately …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Muttontown - Board Oversight (2018M-251)
… Follow its procurement policy when selecting professional services, and did not periodically seek competition for those services. Comply with New York State Village Law, Section …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Hadley-Luzerne Central School District - Financial Management (2018M-103)
… realistic budgets and developing long-term financial plans for reserve funds. Key Findings The Board overestimated … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key … include realistic expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Nesconset Fire District – Length of Service Awards Program (2014M-317)
Nesconset Fire District Length of Service Awards Program 2014M317
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317DiNapoli: Bedford-Stuyvesant is on the Rise
… across multiple sectors over the course of the past five to10 years and I am encouraged by the progress evident … rich history and commercial corridors idealized by music artists, movie-makers and more, it's no surprise that … The median monthly rent increased by 77 percent between 2005 and 2015, rising to $1,230. In 2015, 55 percent of all …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… (formerly comprehensive annual financial report ) Process and Document Preparation: Financial reporting is the process … information concerning the financial condition and activities of an entity. Although governmental financial … to meet the information needs of citizens, governing and legislative bodies, sellers and buyers of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) for goods or services … (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by employers and remitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 2443
… an employee who worked overtime and charged accruals that count as time worked in the same work week: In one work week … the employee with time worked towards overtime, the agency does not need to submit an ATT transaction in PayServ. … an ATT transaction in PayServ. Example of an employee who does not work overtime during a work week: In one work week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2443-newly-created-process-report-accruals-charged-when-employee-worksOpinion 94-19
… fund with respect to "zero coupon bonds" issued between July 19, 1991 and December 31, 1993 as part of an issuance … amended Local Finance Law, §57.00(e) with respect to the sale of bonds at a discount to provide that: ... no issue of … be sold at a price such that the difference between the sale price of such bonds, not including accrued interest, and …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… last approved by the voters (compare, Greater Poughkeepsie Library District v Town of Poughkeepsie , 81 NY2d 574, 601 NYS2d 94). The library … " special library districts " (emphasis supplied; Greater Poughkeepsie Library District v Town of Poughkeepsie , supra …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; … funds. 1 Pursuant to the authority of Education Law, §207, the Commissioner of Education has enacted regulations …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Payroll Improvement Project Bulletin No. PIP-016
… on Savings Plans refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in PayServ v 9.2 . Using … Before Tax Flat Amount General Deduction Yes Refer to PIP-014 673ER SUNY ORP Employer Arrears Non-taxable Flat Amount General Deduction Yes Refer to PIP-014 674 SUNY Suspense BTax Arrears Before Tax Flat …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… county of residence in PayServ. OSC is using the postal code to confirm the county of residence. This initiative is … County Field Mismatch” and NPAY709 “NYC Reportable Wage Zip Code Identification”. All employees listed in these … is a row with a county entered effective dated at least as far back as January 1, 2009. Populate the county in which the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Municipal & School Audits
… school purpose. In addition, the chief education officer (CEO) and chief operating officer have the ability to make … modify or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsSome NY Schools Not Reporting Bullying or Harassment
… or gender identity, according to an audit released in Rochester today by New York State Comptroller Thomas P. … Scott Fearing, executive director of the OUT Alliance in Rochester, which hosted DiNapoli’s announcement. “A nurturing … or gender identity according to an audit released in Rochester today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentDiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … New York Citys restaurant industry had 23650 establishments …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyChart of Accounts
… New York State Payroll Chart of Accounts Conversion …
https://www.osc.ny.gov/state-agencies/payroll/chart-accounts