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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …
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
… they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS service on or after … a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction … (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Comptroller DiNapoli Releases School District Audits
… fact, two malicious software applications were installed on district computers. Sensitive IT control weaknesses were … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some …
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)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … and complete leave requests, documenting the type of leave being used, to be approved by the Director. … Baldwinsville …
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
… The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space … for this information. Key Finding OGS has made progress in reducing leased warehouse space, having evaluated 29 … we also found: We could not determine the Initiative’s overall success, as an inventory of all State warehouses – …
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-manualElectronic Fund Transfer Instructions
… or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making electronic … Routing Number 021000021 Name SNY BUREAU OF ABANDONED PROPERTY Account Number 573801479 The following information …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of … to the federal awarding agencies and grant recipients for uniform, systematic and periodic collection of information for all federally financed domestic assistance programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDiNapoli: 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 2021, according to State Comptroller Thomas P. DiNapoli. … and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel expenses during the three year period ending March … other travel expenses that we identified as outliers in our planning analysis. These included over $1,037,509 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days … Online ( here is a sample adjustment report file ). Do not send payments with your adjustment reports. You will be …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… 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, … because they may affect the needs and timing of projects in that plan. “While funding for capital projects remains …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … action. … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Agencies Bulletin No. 1995
… Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable The agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainOther Bulletin No. 80
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions … positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) … used those vehicles solely for official State business. The audit covered the period April 1, 2016 through May 1, 2019. About the Program OPWDD is responsible for coordinating …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… OPWDD has not provided the DDSOs with guidance on how to address the payment and recoupment of fines, …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safety