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XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once … This section explains the process for paying interest pursuant to the Prompt Contract Law once …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Comptroller DiNapoli Releases School District Audits
… maintain accurate, complete and up-to-date hardware and software inventory. Officials did not ensure that computers were free from malicious software. In fact, two malicious software applications were installed on district computers. …
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)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … to properly authorize capital projects, they did not adequately monitor financial activity or close completed …
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)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
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
… storage space and the associated costs, because there was no central source for this information. Key Finding OGS has … 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other warehouse …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and four years of age. CES is reimbursed for these services through rates … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
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
… by the federal administering agency. These CFDA numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The CFDA numbers represent, in most instances, the primary source for … funds. The importance of obtaining and maintaining CFDA numbers in the State’s grant records cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedInternal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over … financial operations to provide reasonable assurance that State assets and information are appropriately managed and … the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for … 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 Under …
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
… Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. This time, the … Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… To determine whether the use of travel monies by selected government employees complied with rules and regulations and … to determine whether the use of travel money by selected government employees was appropriate, we audited travel … To determine whether the use of travel monies by selected government employees complied with rules and regulations and …
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
… for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as … for school districts will be capped at 126 percent for the 201718 fiscal year according to data released today by …
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
… days worked, you should submit an adjustment report using Retirement Online ( here is a sample adjustment report file … charged or credited accordingly for the employer portion of all salary adjustments in a future annual billing. Also, you can’t use Retirement Online or the Adjustment Report (RS2050) to report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact services. The … July plan makes clear that hundreds of millions of dollars in operational risks have been created by the funding hole, …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCooperstown Central School District – Financial Management (2024M-65)
… taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, the Board and District officials: … budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The Board … oversight facilitated the apparent misappropriation of funds. The Town does not have complete, accurate and … and may have identified her apparent misappropriation of funds. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that provides … for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, 2015, ECLC … non-personal service costs that did not comply with SED’s requirements. These costs included $12,198 in expenses that …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Agencies Bulletin No. 806
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1995
… DOH facilities are affected: Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts