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Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… to determine whether daily workers’ compensation payment requests by claimants and medical providers (claims) during … to payment. Key Findings Our examination of daily payment requests, identified and disallowed 206 claims totaling $1.85 … to determine whether daily workers compensation payment requests by claimants and medical providers claims during the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report 2013-N-2). … for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also … our initial audit report Administration of NonCompetitive and LimitedCompet …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followReporting of Billboard Income (Follow-Up)
… the five recommendations included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our … of the five recommendations included in our initial report Reporting of Billboard Income 2011N2 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Comptroller DiNapoli Releases School Audits
… involved in the online banking process have received Internet security awareness training. Oriskany Central School … overestimated expenditures and appropriated fund balance that was not used. Total fund balance has increased … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsSouthold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by … to ordering goods and services. We selected and reviewed 25 claims, totaling $145,637 to determine if purchase orders … prior to payment. However, purchase orders for six of the 25 claims totaling $33,539 were confirming purchase orders …
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)
… of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Wage Subsidy and Transitional Employment Programs (Follow-Up)
… Subsidy and Transitional Employment Programs (Report 2015-S - 58 ). Background The federal Temporary Assistance for Needy Families (TANF) program provides assistance and work opportunities to needy … develop and implement their own welfare programs. The TANF block grant program requires New York State to engage …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followSecurity Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …
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
… estimating their own revenue projections for the remainder of the year.” New York City’s collections totaled $770 million, an increase of 10.7%, or $74 million, over November of 2021. All but a handful of counties experienced some …
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)
… by $949,184. Although District officials appropriated on average $413,000 in each of the last five fiscal years to …
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
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
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 shortterm view of finances
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 … resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …
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” …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsFishers 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-156Making Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsState Agencies Bulletin No. 1933
… Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpOpinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 95-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Public Burial Grounds (duty of … to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, …
https://www.osc.ny.gov/legal-opinions/opinion-95-10