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Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… of arrangement is usually indicative of an independent contractor relationship. Requests for payment are submitted … must be engaged as an employee, not an independent contractor. …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)

… which is composed of five members, is the legislative body responsible for the general management and control of …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20

City of North Tonawanda – Financial Operations (2012M-203)

… by law. These events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and … purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the City with materials and … of the fire company. For fundraisers involving the sale of alcoholic beverages, confer with the City’s legal counsel as …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

State Agencies Bulletin No. 1864

… amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020

Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations made in our initial audit … Plan Providers (Report 2016-S-54 ). About the Program Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the three recommendations made in our …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-follow

City of Yonkers – Budget Review (B20-6-6)

… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2020-21 and the related justification documents are in compliance … budget totals $1.2 billion. The budget includes operating and debt service funding of $641.2 million for the Yonkers …

https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6

Comptroller DiNapoli Releases School District Audits

… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act

… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate persons … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

Opinion 2006-7

… use monies paid to it under the contract to purchase and own ambulances used in connection with the provision of … ambulance district may use monies paid to purchase and own ambulances …

https://www.osc.ny.gov/legal-opinions/opinion-2006-7

Leaves of Absence and Service Credit – Special 20- and 25-Year Plans

… Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half …

https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-credit

Travel Advisory No. 7

… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-rates

DiNapoli: Bedford-Stuyvesant is on the Rise

… The Bedford-Stuyvesant neighborhood has experienced strong population, business and job growth in recent years, according to a report released today by New York State Comptroller Thomas P. DiNapoli. … The BedfordStuyvesant neighborhood has experienced strong …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-rise

XVI.3.A Financial Statements – XVI. Financial Reporting

… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

XVI.4.B Tax Revenues – XVI. Financial Reporting

… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … GASB Statement No …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues

State Comptroller DiNapoli Releases Municipal & School Audits

… purposes and accounting records being altered without detection. Farmingdale Union Free School District – Payroll …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 922

… Purpose To ensure compliance with New York City tax withholding requirements, OSC is using … This initiative is currently limited to the counties of New York City (New York, Richmond, Kings, Queens and Bronx) and the counties … To ensure compliance with New York City tax withholding requirements OSC is using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-page