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Honeoye Central School District – Payroll (2015M-277)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October … Finding District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. … Middle …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Fayetteville-Manlius Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mOperational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… combined financial statements and eMedNY as described in the RFP. The RFP, and other information as it becomes … Cost Proposal (MS Excel) Official Responses to Questions (in PDF, to be posted on December 18, 2024) Note: the … reader, available through this link: https://get.adobe.com/reader/ … Through this Request for Proposals RFP Thomas P …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli Statement on Governor's Veto of Transparency Legislation
… on state spending and was supported unanimously in both the State Senate and Assembly: “I am very … more transparency and accountability for billions in emergency contracts and those that bypass routine … for its money. This legislation had unanimous support in both the Assembly and the Senate. We’ll work with our …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Agencies Bulletin No. 2352
… The purpose of this bulletin is to notify agencies of the 2025 pensionable overtime earnings limit for Tier 6 TRS … to the Consumer Price Index for the one-year period ending September 30 of the previous year. Effective Dates: … Effective in Administration paychecks beginning July 2, 2025, and Institution paychecks beginning July 10, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2352-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2025-employeesTransportation and Warehousing Sector – New York City Industry Sector Dashboards
… goods skyrocketed due to shifts in consumer and business buying behaviors amid the implementation of social distancing … sales; in sales tax year 2023, e-commerce accounted for 18 percent of retail taxable sales in the City. The sector’s …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not … that the required annual audit is performed and that Form 990 is prepared and filed in a timely manner. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsDelaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were amended in April 2017 and now require counties to implement OILS …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andUnified Court System Bulletin No. UCS-103
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … 2006. Listed below are the union, bargaining unit, value of the Prepaid Legal Service Benefit and the Earnings Code. … to the Payroll Deductions mailbox. … To explain processing of the Prepaid Legal Service Benefit for tax purposes for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-580
… Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsState Agencies Bulletin No. 1094
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin Processing Dates Paychecks issued prior to … to the above. Agency Actions Agencies must be diligent in their efforts to submit AC-230s timely. The NPAY539 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… District (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and sensitive information … officials did not adequately secure user account access to the network and shared network folders to help safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andCopiague Fire District– Mechanic Shop Operations (2021M-93)
… assets. Key Findings The Board and District officials did not adequately monitor the Shop’s financial condition or … for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New York …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-address