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Canastota Central School District - Financial Condition Management (2019M-174)
… complete report - pdf] Audit Objective Determine whether the District officials effectively managed the District’s financial condition. Key Findings District officials could improve their management of the District’s financial condition. We found: Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mUnified Court System Bulletin No. UCS-179
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee decrease. Affected Employees Employees in Bargaining … biweekly deduction for Union Dues (code 453) and Agency Shop Fee (code 454) to $15.00 Agency Actions Notify affected … To notify agencies of an automatic Dues and Agency Shop Fee decrease …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-179-court-officers-benevolent-association-nassau-county-dues-andState Comptroller DiNapoli Releases Municipal Audits
… Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … financial transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie … of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … The Commodity Code ChartField is used to categorize an itemservice being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal receipts include all monies received from the Federal Government. Most of these receipts are grants … Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class … Federal receipts includes all monies received from the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller … fiscal pressure. Costs for fighting the pandemic are adding up while revenues are rapidly falling,” DiNapoli said. … (AIM) payments to 12 cities and 20 percent of June Video Lottery Terminal (VLT) aid payments to 15 counties, …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Molson Coors Agrees to Disclose Political Spending
… the company in line with other major food and beverage producers including ConAgra Brands Inc. and General Mills … 100, ranking it in the bottom tier of companies in the S&P 500. During the 2021 proxy season, the Fund filed five …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingState Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are … with the appropriate wage, income and benefit information. 2008 Form W-2 Content 2008 Form W-2s will include earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008Letchworth Central School District - Reserves (2018M-176)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund policy does not adequately address … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… The New York State Thruway Authority (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new … 2023 through 2027 and associated debt costs are cited as part of the justification for the toll increases. However, … Comptroller Thomas P DiNapoli identifies concerns with the proposal and urges the Thruway to first improve its …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… a contract, State contracting entities should reference the contractor’s legal name in the contractual agreement. In certain instances, it may be … Should an alternative name or alias be used or referenced, the contractual agreement must include both the contractor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfComptrollers DiNapoli, Lander Urge Fellow Netflix Investors to Support Workers' Rights
… The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2023/05/comptrollers-dinapoli-lander-urge-fellow-netflix-investors-support-workers-rightsState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,185 … subcontractors and prime contractors. Cumulatively through September, for calendar year 2020, the Comptroller’s office … In September the Office of the State Comptroller approved 1185 …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development Authority (AIDA) Board and … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOperational Advisory No. 18
… System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, … To determine if the Department of Taxation and Finance is …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton … School District , Pavilion Central School District and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0