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Reporting of Billboard Income (Follow-Up)
… showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to … Finance to issue penalties in each year since 1986 for non-filers or for the late or inaccurate filing of an RPIE. Finance began …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating the flow of streams or rivers … Information Security Policy and Acceptable Use Policy, for its IT assets. Additionally, the District is responsible for adhering to provisions in the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight … one payment, totaling $9,999, made as the final payment for a $29,997 equipment installment purchase contract, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year were approximately $27 million, … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeFishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28.3 million. Key Findings … swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedElba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … online banking transactions or use a designated computer for online banking transactions. Not all employees involved … (Oneida County) The district did not seek competition for five professional service contracts totaling $265,706. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Quaker … Fire District – Board Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement policy and claims were for a proper district …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… County) The board has not established threshold values for tagging and inventorying assets for departmental inventory control purposes, such as … the assistant superintendent to be the person responsible for fixed assets but there have been no annual physical …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… same time last year. “November marked another solid month for sales tax collections for local governments,” DiNapoli said. “Although many … sales tax when estimating their own revenue projections for the remainder of the year.” New York City’s collections …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a … The contribution column should always say 0.00 for an adjustment. You can also make adjustments by … to make an adjustment that will result in zero days worked for the member, you must submit a paper Adjustment Report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-11
… VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, … act and extinguishment of the private right are necessary for such land to be conveyed to a party other than the … "the land herein conveyed shall, at all times, be used for a Public Park for the Village ... " You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11GASB Statement 87, Leases
… right to use another entity’s asset (the underlying asset) for a specific period of time in an exchange or exchange-like … asset by the lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease … into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… The purpose of this bulletin is to provide instructions for processing payments related to ERAP activities and to … agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected Employees … of the Budget (DOB), agencies must track expenditures for work related to COVID-19, including ERAP activities. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clark