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State Agencies Bulletin No. 1957
… benefits that exceed the $5,250 exclusion limit for calendar year 2021 are affected. Background Per IRS … page: Earnings Begin Date: Enter the last date of the pay period Earnings End Date: Enter the last date of the pay period Earnings Code Amount: Enter EDA Note: If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Children and … (OCFS): Financial Oversight of the Advantage After School Program (Follow-Up) (2019-F-27) A report issued in … Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsOpinion 90-64
… -- Procedural Requirements (referendum requirements) BONDS AND NOTES -- Referendum Requirements (bond resolution for … are neither permitted nor required by statute are improper and without effect (see, e.g., 1988 Opns St Comp No. 88-70, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
New York Citys government workforce reached more than 300000 employees in June of 2024 the first yearoveryear increase since the COVID19 pandemic Still some city agencies remain understaffed resulting in critical services being impacted according to a new report released today by New York
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… within the filing timeframes. Specifically, $57,176 in estimated state aid was not properly claimed by the district … board approval and 22 claims were paid that included sales tax totaling $460. Town of Otselic – Audit Follow Up …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… a state diesel fuel contract could have saved the town about $3,000 on these purchases. Additionally, the board …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… inaccurate because the county’s director of real property tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process … $123,000 in water rents if revenues are not realized. The 2025-26 tentative budget includes appropriations for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualYork Central School District – Lead Testing and Reporting (S9-25-19)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in line with existing regulations according to an audit released by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Local Government Financial Data Release Dates
… submitted to OSC through Open Book New York . Learn more about annual financial report filing deadlines for counties, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesEtna Volunteer Fire Department - Procurement (2019M-48)
… policies or procedures for the procurement of goods and services. Certain officers did not disclose their … The Board should: Ensure Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOmnibus Procurement Amendments
… (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility … alternative procurement methods not otherwise authorized by law under certain circumstances; authorizing competitive …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Southwestern Central School District – Claims Processing (2016M-356)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … Finding Except for minor discrepancies that we discussed with District officials, all claims we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356