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State Comptroller DiNapoli Releases Municipal & School Audits
… for 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … the required timeframes; or accurately record and report real property tax collections. Wallkill Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted … cannot ensure that assets are in BOCES’ possession and protected against loss or unauthorized use. Officials did not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or … a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … are not issued for cash collected. District officials did not ensure that goods and services were procured in … adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, cancelled check images or invoices. In addition, the board does not require …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity 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 residents. The … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital …
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)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … individual checks to reimburse employees, officials wrote a check to the Library and disbursed cash reimbursements to …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Efficiency 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-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Education Services, Inc. (CES) on its … CES is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … $2,509 in other than personal service costs reported by CES on its CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualIX.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-amendedInternal Controls Over Selected Financial Operations
… through June 5, 2020. About the Program SLA is responsible for promoting the health, welfare, and safety of the people … of New York State through issuing licenses and permits for the manufacturing, distribution, and selling of alcoholic … and information are properly managed and safeguarded. For two employees – one current and one former – SLA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… for all counties, towns, fire districts, 44 cities and 11 villages. “The pandemic and the fiscal uncertainties municipalities are facing add to … same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was …
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
… The brutal killing of George Floyd is yet another traumatic … with a change in attitude. Dr. Martin Luther King, Jr. spoke of the ‘fierce urgency of now.’ Now is the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … school and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have … inflation or 2 percent with certain exceptions, including a provision that allows school districts to override the cap …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you should submit an … reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a future annual billing. Also, you …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the MTA's July financial … Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 … is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be transparent and communicate how …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCooperstown Central School District – Financial Management (2024M-65)
… complete report – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65