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State Agencies Bulletin No. 414
… Job Certification records by the close of business on the Tuesday following the agency payroll submission deadline. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsFare Evasion (Follow-Up)
… City through Long Island, southeastern New York State, and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Comptroller DiNapoli Releases Audits
… million identified, Empire has recovered $11.5 million and found $2.1 million was beyond recoverability time frames, … million yet to be recovered. In a follow-up, Civil Service and Empire made significant progress in addressing the … scoring criteria, meet the requirements of the fund, and are repaid in a timely manner. The corporation could …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the highest level permissible under law in 2021. Unless … employers will also increase in 2022 and beyond, according to a report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… a deliberate and thorough audit of claims. Wyoming County Court and Trust Funds The records maintained by the treasurer … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… provided limited guidance on financial responsibilities and the board did not establish any supplemental financial … The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims were … without membership approval, as required by the bylaws and 47 claims totaling $34,437 were paid without proper …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 2004-2
… spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real … which supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a … the overall finances of the household of the board member and his or her spouse, then the board member would receive at …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2XII.4.E Electronic Invoicing – XII. Expenditures
… module via the following entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher Source = XML) Direct Entry The direct entry method is designed for vendors that submit a small number of invoices per month. Vendors will enter the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … billed the New York State Department of Parks, Recreation and Historic Preservation (Parks) for operation/maintenance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Investment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller pursuant to Section 423 of … basis. Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeWillsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Brighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates … or procedures in place to provide guidance to employees and District officials to ensure that separation calculations … were reviewed, approved, accurately calculated and sufficiently supported. The claims auditor did not review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Akron Central School District – Controls Over Compensatory Time (2014M-24)
… School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24County of Cortland – Departmental Operations (2013M-157)
… Cortland County is located in central New York State and has a population of approximately 49,000. The County is … are not ensuring that various departmental operations and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and incurring an average of more than $500,000 annually in …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Vestal Central School District – Fund Balances (2017M-91)
… Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which … District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… technology (IT) access controls over personal, private and sensitive information (PPSI) in the District’s student … the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationTown of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fThousand Islands Central School District – Purchasing (2016M-283)
… in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates … The District’s policy did not establish dollar limits and did not specify the number or type of quotes to be … of interest might not be prevented because Board members and staff are asked to disclose relationships pertaining to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283