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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… complete report – pdf] Audit Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational … (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES … Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling …
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 … member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the … did not ensure that goods and services were procured in compliance with statutory bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.6.L Replenishing an Advance Account – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and … a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To … This section informs Business Units how to process vouchers to replenish a Business Units advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… submit a regular voucher, noting the following special instructions: Interest Eligible – Online Agencies must select … Amount - Enter the amount of interest due. To calculate how much interest is due, utilize the Late Contract Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … District – Financial Management (Westchester County) The school board and district officials did not adopt … funded at reasonable levels and within legal limits. The district’s fund balance over the past five years grew to …
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 … 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)
… to ensure that private funds are reported to the New York State Education Department and the Office of the State …
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
… Our audit covered the period January 1, 2014 through March 29, 2019. About the Program The Spending and Government … issued to all State agencies inquiring about warehouse and storage space and the associated costs, because there was no … in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
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
… of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the … of federal domestic assistance programs and directs the General Services Administration and the Director of the …
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 selected … whether the Division of Alcoholic Beverage ControlState Liquor Authority has adequate controls over selected …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to … the first time municipalities with a fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent … growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 according to …
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
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, 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
… Property tax levy growth 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 10 cities, including the “Big …
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
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… 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)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65