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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictSmithtown Central School District – Capital Projects (2016M-202)
… capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid … charges or unauthorized payments being unresolved. During the 20-month audit period, the School’s credit card … . For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for …
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
… to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsVillage of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
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)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
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 … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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
… sector. Thirteen years ago Etsy was founded in a Brooklyn apartment. Today, we are a global, publicly-traded company …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsState Agencies Bulletin No. 1680
… to any change made to consent status. OSC will create and run a program during year end processing to automatically … for subsequent years. Agency Actions Agencies can run query LQ_NYSPO_003_W_2_CONSENT to view a list of … query will be available in PS Query for agencies to run: LQ_NYSPO_003_W_2_CONSENT (Description Consent for …
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
… notification policy and has never tested its disaster recovery plan; therefore, information may not be adequately … adequate receipts for all collections and did not properly account for attraction tickets purchased in bulk and sold at … addition, the board did not adopt a comprehensive disaster recovery plan. As a result, the town has an increased risk …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsHow the Program Works – Contribution Stabilization Program
… what an employer’s contribution would be using the graded rate. NYSLRS compares the employer’s normal annual … estimated maximum amortization amount for the next fiscal year’s contribution. You are not required to amortize every … Employees’ Retirement System (ERS), the rate must exceed 9.5 percent. For the Police and Fire Retirement System (PFRS), …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksResponse to Human Trafficking
To determine whether the Office of Temporary and Disability Assistance OTDA is overseeing contracted Providers Providers and Local Districts of Social Services Local Districts to ensure adequate services are being provided to victims of human trafficking survivors
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
… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … the award may not have been closed by the awarding agency in the applicable draw system. If the award is open in 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
… used to assess and report condition; The condition level at which the government intends to preserve its eligible …
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 percent) to … a year ago as personal income tax (PIT) receipts, the state’s largest source of revenue, lagged expectations, according to a mid-year report on revenue and monetary settlements released today by New …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearState Agencies Bulletin No. 1861
… tax year. Affected Employees Employees participating with New York State Payroll Online (NYSPO) who choose to opt out of receiving a paper … State Agencies Bulletin No 1861 New York State Payroll Online NYSPO Electronic Delivery of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2