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Cooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… capital program will impact services. The presentation of the July plan makes clear that hundreds of millions of dollars in operational risks have been created by the …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY … rate(s), the agency must submit the following requests for employees in Active, Paid Leave or LOA status: For all rate increases, request a Pay Change with the … This bulletin explain the agency procedures for reporting rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) to collect and … This Act provides for the distribution of information of federal domestic assistance programs and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… were missing key information such as serial numbers, locations, purchase dates and costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal & School Audits
… complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and accurate accounting …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … million. Key Findings While City officials had procedures to properly authorize capital projects, they did not …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248XII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Amount - Enter the amount of interest due. To calculate how much interest is due, utilize the Late Contract Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered … receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has … for the manufacturing, distribution, and selling of alcoholic beverages. SLA also enforces the Alcoholic Beverage Control Law, including inspecting licensed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEfficiency of Warehouse Space
… As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was implemented to achieve cost savings through … space used by State agencies. At the start of the Initiative, a survey was issued to all State agencies …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling … and concessions, and airfare expenses incurred by one employee that totaled $31,269. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualOther Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the January 2025 minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-university