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XIV.13.A Overview – XIV. Special Procedures
… to the vendor. This is called Prompt Payment Interest (PPI) or Late Payment charges. A number of factors are considered to calculate the PPI on a payment. Please see Chapter XII, Section 5.I - … default chartstring. For additional information on PPI Eligibility and Interest Calculations, see Chapter XII, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli Releases Bond Calendar for Fourth Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their major public authorities during the fourth quarter of 2020
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … planned sales of $11.28 billion include $6.08 billion of new money and $5.2 billion of refundings as follows: $8.07 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar For First Quarter
… and $400 million is a refunding. The anticipated sales in the first quarter compare to past planned sales of $7.57 … programs. The schedule will be modified and updated in response to changes in program needs and market conditions. It is also contingent …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has … and information are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through June 5, … To determine whether the Division of Alcoholic Beverage ControlState Liquor …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEfforts to Collect Delinquent Taxes
… include only penalties and/or interest. There could be just a penalty assessment, and some penalties accrue interest … or not legitimate or when there is reasonable cause to abate. The Department publishes a monthly list of …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesValley Central School District – Information Technology (2020M-154)
… Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured … Determine whether the Board of Education Board and Valley Central School District District officials ensured the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in … the Treasurer’s records. Adopt realistic budgets based on historic trends. Develop and adopt financial plans for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Downsville Fire District – Procurement and Claims Audit (2022M-130)
… the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and … policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … Ensure that all claims are audited and approved prior to payment. Discontinue using the debit card. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster. … plan to help them adequately secure and protect business office IT systems in the event of a disruption or disaster. … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain appropriate court and trust fund records. We identified funds which improperly …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings The Board and District officials did … Free School District District Board of Education Board and officials established adequate controls over user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessPutnam County – Court and Trust Funds (2017M-221)
… complete records for court and trust funds and abandoned property. Pursuant to New York State Finance Law, the … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 through January 1 2017 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Allegany County – Court and Trust Funds (2014M-74)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2010 through January 1 2014
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6