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Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Loan Payroll Deductions – Legacy Reporting
… so members can avoid underpayment — eliminating the risk of default and incurring the tax consequences. Rev. 2/20 … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOperational Advisory No. 24
… : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year regarding needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesDryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an … Prepare monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… $900 which were all over the $100 limit established by the New York State Education Department (SED). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. … and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer … not file required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… of foreign fire insurance tax proceeds or submit IRS Form 990 as required by law and the Company’s bylaws. Key … all necessary reports as required by applicable laws and regulations. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesWaverly Central School District - Financial Operations (2019M-136)
… whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings … whether District officials provided adequate oversight of cash disbursements and payroll processes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Kent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Filing the Resolution – Reporting Elected and Appointed Officials
… Online to electronically file the information that is listed on your Resolution instead of mailing the paper … transmitted data is a true and correct statement for each member reported. To begin your online filing, sign … under “I want to,” click the ‘Submit Resolution for Official’ link. If you do not have a username and password, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionOversight of Public Water Systems (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-follow2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial … of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating surplus last year), decreasing the GAAP fund balance to $3.4 billion. This operating deficit is one indicator of the …
https://www.osc.ny.gov/reports/finance/2019-fcrAccounts Payable Advisory No. 67
… In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestDiNapoli Releases January State Cash Report
… initial projections, according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The … DiNapoli's office issues a state cash report every month identifying state revenues and spending … initial projections according to the monthly state cash report issued today by New York State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportDiNapoli Appoints Top Retirement System Staff
… capable of running one of the largest retirement systems in the nation,” DiNapoli said. “Their combined knowledge of … Crawford Gardner has held several leadership positions in government and labor organizations. Most recently, she … Crawford Gardner joined the State Comptroller’s office in 2014 and held the position of Special Assistant to the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffContract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State Consultant Services … agencies must reach out to their vendors to remind them of this reporting requirement and the deadline. Agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … (Rensselaer County) Case files were properly maintained with all supporting documentation, but collections were not …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … with the acceptable use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses. Newcomb …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0DiNapoli: NYC Tax Collections Stronger Than Anticipated
… development could trigger an economic setback, Mayor de Blasio and the City Council have increased the city’s …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipated