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City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of … City of Lockport Independent Audit Services 2014M238 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Belleville-Henderson Central School District – Financial Condition (2016M-46)
BellevilleHenderson Central School District Financial Condition 2016M46
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Village of Endicott – Budget Review (B4-14-7)
… to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law requires … expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-741
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover … fiscal year ending 2021-22 and the fiscal year beginning 2022-23, the PayServ chart of accounts must be updated to … strings that are due to lapse on June 30, 2022 (Refer to Bulletin D22-094). Agency Actions: Agencies should review the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-305
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart … the agencies with a list of position pools that will not roll to the 2021-22 Budget Reference for the 2021 Fiscal … pools that contain chart of accounts strings that will not roll-over to the 2021-22 Budget Reference. All changes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, interest charges should be charged … action to post the entry immediately. The OSC Bureau of State Accounting Operations (BSAO) Budgets and Spending … Prompt payment interest errors typically result from: Lack of appropriation/segregation authority Closed budget Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionState Agencies Bulletin No. 1958
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax year. Affected Employees … in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. Background In accordance … W-2 statement consent is available in NYSPO. An updated news announcement on NYSPO that Form W-2 statement consent is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Comptroller DiNapoli Releases School Audits
… $1.3 million of unrestricted fund balance in the debt service fund and improperly encumbered $100,000. These … balance, moneys that were improperly placed in the debt service fund and an erroneous encumbrance, the district’s …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsPassenger Vehicle Fleet Management
… Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have … and efficient manner and that risks associated with vehicle usage have been addressed. The audit covers the … staff drive to their destination, either in a fleet vehicle provided by the agency, their personal car, or a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… Targets DiNapoli filed proposals seeking lower greenhouse gas (GHG) emission targets at five companies: Antero … companies over the years, including General Dynamics Corporation, Domino's Pizza, Inc, and American Electric Power … directors at 88 companies, including Berkshire Hathaway, Chevron Corporation, Phillips 66, Reliance Steel and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksState Comptroller DiNapoli Releases School Audits
… of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of … and $429,000 in excessive reserves over these years. When adding back unused appropriated fund balance, excess … account codes are not overspent is compromised when it does not approve budget transfers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsOpinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Guilford – Budgeting (Chenango County) The board did not … Actual revenues exceeded estimated revenues by an average of $210,000 (42%) in the general fund and $180,000 (17%) in … The board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covers the three fiscal years … which detail program-related expenses. To be eligible for reimbursement, the provider's reported expenses must … excess of SED's allowable compensation levels; $474,080 in employee bonus payments that were not in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests … The Emerging Manager Program of the New York State Common Retirement Fund the Fund invests …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerUnified Court System Bulletin No. UCS-267
… Purpose To inform agencies of OSC’s automatic processing of the October 2018 Location Pay and Location Mid-Hudson … Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … To inform agencies of OSCs automatic processing of the October 2018 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midNorth Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … as of December 31, 2024. Audit Summary The Board did not provide adequate oversight of District financial … accounted for and accurately reported. The Board did not: Develop and adopt realistic budgets taking into …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86IX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State … Act of 1990 (CMIA) was enacted by the federal government to ensure efficiency, effectiveness and equity in the … regulations (31 CFR Part 205) require the State annually to amend its TSA, updating the terms of CMIA implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20