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XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that … please see Chapter XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestFishers Island Ferry District – Financial Operations (2016M-156)
… are required to sign and certify that the hours reported on the time cards are accurate. The Fishers Island freight …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156City of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… was to review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, … over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Susquehanna Valley Central School … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsInternal Controls Over Selected Financial Operations
… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… Employer Reporting or faxed to 518-474-9898. For questions about adjustments, use our help desk form (select “Monthly … Rev. 10/23 … NYSLRS employers report information about employees through Retirement Online including their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsDiNapoli: Tax Cap Below Two Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these municipalities due to inflation above 2 percent in recent years. Chart List of Tax Levy Growth Factors Report …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… Martin Luther King, Jr. spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more … understanding for one another. Yes, emotions are raw right now. But it is critical that we treat each other with …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive … cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and Yonkers, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentEfficiency of Warehouse Space
… resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the … during our audit scope and a reduction of 434,266 square feet. However, we also found: We could not determine …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceState Comptroller DiNapoli Releases Municipal Audits
… activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Audit Follow Up (Seneca County) A report released in September 2019 identified certain conditions and … and consideration. Auditors revisited the town beginning in July 2022 to review progress in implementing the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… These CFDA numbers are used extensively by the Federal and New York State Governments in all grant award notices and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … account funds prior to transfer to the State Treasury. In addition, the same person signs checks, maintains the … operation and separate the duties related to maintaining this account. Review the Home Office advance account usage …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135State Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the … rates set by SED. The reimbursement rates are based on financial information, including costs, that CES reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Thomas P. DiNapoli released the following statement today on the MTA's July financial plan: “The Metropolitan … (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program … Thomas P DiNapoli released the following statement today on the MTAs July financial plan …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-plan