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County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… to determine if the Board monitored approved projects for the period January 1, 2013 through April 30, 2014. … directly billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not … with the Uniform Tax Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Board did not cause the Company’s financial records to be audited annually. The Board did not review bills or approve … Ensure that the Company Treasurer’s financial records are audited annually. Review and approve bills prior to payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Comptroller DiNapoli Releases Municipal Audits
… The board failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
State tax receipts in May were down $7669 million or 197 from the previous year according to the monthly state cash report released by the State Comptroller
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayState Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected Employees All … Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement … To inform agencies of the creation of Reason Codes TRI and NPR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 1201
… entering Rehire, Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective … those PayServ users with a “need to know.” OSC Actions The online Rehire, Concurrent Hire, and Transfer transactions … ID and a full 9-digit National ID to be entered by the online user. When the employee being Rehired, Concurrently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservState Comptroller DiNapoli Releases Municipal Audits
… of realistic budgets and multiyear financial or capital plans. Officials maintained significant unrestricted fund …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… is on the road to recovery. New York City’s iconic Rockaway Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, Bayswater, Edgemere, Arverne, Hammels, Seaside, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackOverview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used … your annual employer contributions help ensure future retirement benefits can be paid. To calculate your annual … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsAccounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal … Control in New York State Government , separation of duties is a basic internal control activity that separates …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to determine if City officials were effectively managing the …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Lawrence Union Free School District – Financial Condition (2016M-52)
… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… Purpose of Audit The purpose of our audit was to determine whether the District accurately paid employees' …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard … Deer Park Union Free School District Bank Reconciliations 2016M166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Village of Remsen Audit Follow Up – 2020M-119-F
… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … recommendations were implemented. The Board was unable to provide a reasonable explanation for taking no corrective …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62