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Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 … card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost … cases, the federal government may request the negotiation of a separate rate for distinctive programs instead of using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… the Treasurer establishes procedures for filing claims with Medicaid for support services provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsVillage of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … lunch fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue … 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/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli: Brooklyn Economy Sets Records
… Thomas DiNapoli’s report provides some excellent news for Brooklyn, including 4.4 percent job growth in 2017, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsState Agencies Bulletin No. 1680
… Purpose To inform agencies that, beginning with tax year 2018, employees with NYSPO access can opt out of receiving a paper Form W-2 statement Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt … To inform agencies that beginning with tax year 2018 employees with NYSPO access can opt out of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … County) Except for minor exceptions which we discussed with district officials, all of the claims reviewed by …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsHow the Program Works – Contribution Stabilization Program
… securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of return will … Explaining the New York State and Local Retirement System NYSLRS Contribution …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Agencies Bulletin No. 1162
… Non-Arbitration eligible employees represented by NYSCOPBA in BU21 Background Pending legislation which will implement … an increase. For eligible employees who have worked in more than one (1) agency and have been paid by all … of the increases, all retroactive adjustments will be paid in the most current agency. For eligible employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonOpinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … based on a review of the program, determines that it is significantly devoted to the technical training of the … firefighters for the expenses of such a course. In 26 Opns St Comp, 1970, p 128, we expressed the opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Response to Human Trafficking
… or coercion to compel commercial sex or labor. Article 10-D of the New York State Social Services Law created a …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit disallowances; Cost … charged to an appropriation that was provided to control grant expenditures since such charges are reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion (3.5 … income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year … balance was $9.6 billion, primarily reflecting receipt of settlement money the state has largely committed for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearCUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the implementation of the New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveState Agencies Bulletin No. 1861
… with NYSPO access are able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees … Online (NYSPO) who choose to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … Forms W-2 and W-3, employers may electronically furnish Form W-2, Wage and Tax Statements to employees if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2State Agencies Bulletin No. 1772
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 … or she will receive a paper Form W-2 statement if consent is not given. The employee must be informed of the scope and … The purpose of this bulletin is to inform agencies that employees with NYSPO access can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2