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Hendrick Hudson Central School District – Financial Condition (2013M-241)
… July 1, 2011, to June 30, 2013. Background The Hendrick Hudson Central School District is located in Westchester … Hendrick Hudson Central School District Financial Condition 2013M241 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Brookfield Central School District – Financial Condition (2014M-48)
… October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, … governed by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for … Brookfield Central School District Financial Condition 2014M48 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… financial difficulties and missed a number of serious red flags, including: Ten schools' financial statements contained … DiNapoli State Education Department Missed Red Flags of Proprietary Schools Financial Trouble …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleOpinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a … Practice Commentaries, McKinney's Cons Laws of NY, Book 7B, §1301, p 354). Further, we note that section 65 …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Village of Waterford – Board Oversight (2022M-70)
… purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were … allowed to be paid in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Brighton Memorial Library – Board Oversight (2015M-116)
… 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February … larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41XII.5 Overview – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Area #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 2170
… taxable income in box 1 on the employee’s 2023 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated in early 2024 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2384
… Purpose: The purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel reimbursement. Background: Taxable travel … The purpose of this bulletin is to provide agencies with the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA DMNA Uniform Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA DMNA Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2283
… Purpose: The purpose of this bulletin is to provide agencies with the 2024 calendar year-end … W-2 reporting on any excess amounts paid. “Excess amount” is the portion that is greater than the applicable Federal rate and not … The purpose of this bulletin is to provide agencies with the 2024 calendar yearend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA DMNA Uniform Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA DMNA Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background … To express an opinion on the fair presentation of the Financial Statements of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Opinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and … Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The Memorandum of Understanding … is eligible for the entire pay period. OSC Actions: OSC has created Additional Pay Earnings Code HSC – DHSES Canine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Copiague … was sought for professional services. Officials paid the 12 providers $388,628. In addition, required verbal or … procured. A commissioner, employed by a company the district contracts with, did not disclose his company’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2