Search
Southold Union Free School District – Claims Processing (2013M-183)
… year were approximately $27 million, funded primarily with real property taxes. During our audit period, the District … appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) … the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualWage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and flexibility to develop and implement their own welfare programs. The TANF … To determine the extent of implementation of 2 …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to … To determine whether security over the Hudson RiverBlack River Regulating Districts District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.72 billion, up $139 million compared to the same time last year. … the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli Overall local …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Municipal Audits
… totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not ensure … and reporting errors occurred and went undetected and court collections were not deposited intact. Track state and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataOptional Service Credit Purchase Payments – Enhanced Reporting
… transfer from an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay … your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” button. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers Island Ferry District – Financial Operations (2016M-156)
… procedures that include individual employee time recording forms. The forms should provide detail about the hours employees …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Making 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 adjustment report using … a single record or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an adjustment that will result in zero days worked for the member, you must submit a paper …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Broome , Candor Fire District , County of Clinton … Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… of 1.7 percent, or $1.6 billion, from SFY 2014-15. Based on these projections, and after adjusting for prepayments and … the allowable amount that can be deposited into the Rainy Day Reserve Fund and allocates $315 million for the Rainy Day …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has … service providers (Providers) and devices subject to the Public Safety Communications Surcharge (Surcharge) are … if Providers are billing, collecting, and remitting the appropriate amount of Surcharges to which the State is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 90-48
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS … the bus company has an office and outdoor parking facility near the homes of certain residents of the school district. …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 93-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. New York City Department of Education – Mental Health Education, Supports, … issued in August 2022, found that the New York City Department of Education (DOE) did not monitor whether schools … Office of Temporary and Disability Assistance – National Directory of New Hires Data Security (2023-S-43) The Office …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-audits