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Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… [read complete report - pdf] Audit Objective Determine whether student … was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mUnified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from salary based to flat rate. Affected Employees … Association, OSC will implement a structure change in dues and agency shop fees for employees in Bargaining Unit F8. OSC … Suffolk County Court Employees Association Dues and Agency Shop Fee Structure Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencyDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Also, although the department has established policies for disbursing restitution money retained in a victims’ trust … County) Town officials do not have written procedures for reconciling the water produced by the town’s water system …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In … P DiNapoli today announced his office completed audits of the Town of Dansville North Queensbury Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Covert , Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … made from the library’s checking account before payments were made. In addition, the director had sole access …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… 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/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesComptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … reports were submitted to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and … adopted budgets that inappropriately allocated $223,080 in state retirement contributions and medical insurance costs …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… with federal GSA rate changes. Please note the 2025-2026 M&IE per diem rates did not change from the 2024-2025 … does not use “First & Last Day of Travel” per diem rates. October 1, 2025 – September 30, 2026 Meals and Incidental … Continental Breakfast/ Breakfast Dinner $68 $14 $54 $74 $15 $59 $80 $16 $64 $86 $17 $69 $92 $18 $74 Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… incidents of theft, loss or misuse of State assets. If an incident does occur, the agency must send a detailed explanation of the incident to: [email protected] . If an … or misuse of State funds, the agency must also refer the incident to the State Inspector General's Office for review. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsCUNY Bulletin No. CU-650
… To provide agency instructions for processing the CUNY Rate Increase for Carpenters and Supervisor Carpenters … the NYC District Council of Carpenters (UBCJA), providing rate increases for employees in the titles Carpenter and … to the hourly rates effective 07/01/2019. The revised rate chart and additional information are contained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorCUNY Bulletin No. CU-664
… increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate Change/Change Rate) on the Job … W-2. Questions Questions about processing transactions for Elevator Mechanics may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for … purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified … financial report to the State Comptroller. Statement No. 33 changes revenue recognition for expenditure-driven/ …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCity of Troy – Budget Review (B17-5-13)
… refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Town of Pulteney – Financial Management and Information Technology (2012M-177)
… IT activity or changes in the system, maintaining a computer inventory, or sanitizing computer equipment before disposal. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… inventories completed. Three employees have access to all financial software functions enabling them to record and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13