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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… the handling of cash receipts and disbursements, credit cards, utility payments and payroll processing. Require …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… (BOCES) is a governmental entity covering the area of 13 component school districts in Orleans and Niagara … their individual educational programs, is governed by a 13-member Board of Education. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBeacon City School District – Claims Auditing (2016M-20)
… six schools with approximately 3,400 students, is governed by an elected nine-member Board of Education. Budgeted … resulting in eight open purchase orders being overspent by $77,436. Key Recommendations Develop a comprehensive job … and services when competitive bidding is not required by law, to ensure that the claims auditor has adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Controls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. SED … over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsJericho Union Free School District – Financial Management (2016M-328)
Jericho Union Free School District Financial Management 2016M328
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… statutorily allowed transfers between reserve funds to best align funds with long-term needs and/or use the funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Miller Place Fire District – Credit Cards (2024M-58)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … to initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oakfield-Alabama Central School District – Procurement (2024M-103)
… and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling $107,441. Request proposals … have initiated corrective action. Appendix B includes our comment on an issue raised in the District’s response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Agencies Bulletin No. 1680
… statement electronically. The employee must be informed about any conditions under which electronic Forms W-2 … of employment, retired). The employee must be notified about how to withdraw a consent and the effective date and …
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
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1162
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1162-retroactive-increase-guaranteed-pre-shift-briefing-minimum-nonDiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal … billion from the same period a year ago as personal income tax (PIT) receipts, the state’s largest source of revenue, … that may have changed taxpayer behavior and the timing of estimated payments. Collections of consumption and use taxes …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearHow the Program Works – Contribution Stabilization Program
… Employers will see the maximum amount to amortize in their estimated invoice (available in Retirement Online every … 17 months in advance of the invoice due date, will show an estimated maximum amortization amount for the next fiscal …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsCUNY 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 Leave. Affected Employees As of March 11, 2021, …
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. 1772
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected … in a way that demonstrates that the employee can access the statement in the electronic format in which it … during the year, but no later than the day prior to the OSC 2019 Form W-2 statement print processing. As the print …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Opinion 96-17
… certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer … concerning the applicability of General Municipal Law, §72-g: (1) may a fire district, pursuant to General Municipal Law, §72-g, pay the expenses of volunteer firefighters who attend …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 1861
… Purpose The purpose of this bulletin is to inform agencies that employees with NYSPO … They will not be required to provide consent for each company. If an employee’s previously provided Form W-2 statement consent was turned off because of separation from NYS service, the employee must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2Response to Human Trafficking
… covered the period from January 2019 through May 2024. About the Program Human trafficking is recognized in two main … services. OTDA could more effectively use information about confirmed survivors and the services they receive to …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-trafficking