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Reporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, … To determine the extent of implementation of the five recommendations included in our …
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
… to systems and data. The audit covered the period from June 2023 through October 2023. About the Program The … Indian, Black, Moose, and Beaver rivers for the purpose of regulating the flow of streams or rivers when required by … adhere to the Office of Information Technology Services’ (ITS) policies, including ITS’ Information Security Policy and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsSwan 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-2013mFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period … at least annually to determine if the amounts reserved are necessary and reasonably funded and transfer excess funds …
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)
… Purpose of Audit The purpose of our audit was to examine the School’s … criminal background checks. The School has a policy entitled "Fingerprint Process" in their … official told us that because the worker was previously cleared at another charter school, School officials believed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims … over the claims processing function that ensure claims are audited in a timely manner and are properly supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an … Fishers Island Ferry District Financial Operations 2016M156 …
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)
… Purpose of Audit The purpose of our audit was to determine whether … over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … application, we found that the School Business Executive has been granted administrative rights to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by … Local sales tax collections in New York state increased by 88 in November compared to the same month in 2021 …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberFund 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-dataState Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and … online banking transactions. Not all employees involved in the online banking process have received Internet security … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Vestal Central School …
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
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Making 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 future annual billing. Also, you can’t use Retirement Online or the Adjustment Report (RS2050) to report an adjustment to a … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-11
… affd 66 NY2d 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc … , 131 NYS2d 191). Article 8 of the EPTL confers upon the Attorney General the duty to represent the beneficiaries of … a gift to the village, the village may wish to consult the Attorney General to ascertain whether an application to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-11GASB Statement 87, Leases
… into a five-year contract with KD Industrial Company for office space in Wyoming County. After one year, the agency can give … enters a five-year contract with Ben Sisko Industries for office space. This lease has two four-year renewal options. …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… in PayServ is separate from tracking employee time and attendance through systems such as the Leave and Accrual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise or settlement of … (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. …
https://www.osc.ny.gov/legal-opinions/opinion-91-32