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Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … of authorizing and allowing the Board President to sign District checks as the primary and sole signatory. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of students and require a student who moves to provide a new proof of residence, even if the residence is within the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with differences ranging up to $300,000 during …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged … $48,998, was for a truck that had no documentation to show the purchase was subject to competition, and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVI.I Overview – VI. Budgets
… appropriation, segregation and project budgets and budget transfer journals allow for the interchange, transfer, or suballocation of budget authority within, and … Federal grant Budget Control and set up using the Project Guide. For Non-Onboarding agencies, agencies will establish a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPayroll Improvement Project Bulletin No. PIP-012
… of this bulletin is to provide details on changes to mid pay-period Additional Pay resulting from the upgrade of … this may cause errors on the employee’s Addl Pay record. Mid Pay Period Proration In 9.2, when PayServ detects one of … 2 proration row. Transactions Effective Retroactively The Mid Pay Period Proration will not apply if an Addl Pay change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number of factors, many of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need … reference. Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all information regarding each activity. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewContract Advisory No. 20
… Subject: Agencies have reported experiencing technical difficulties when generating an STS or AC 340-S Guidance: Until technical difficulties are resolved, agencies are directed to … Agencies have reported experiencing technical difficulties when generating an STS or AC 340S …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sOpinion 2002-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have concluded that … purposes does not change the tax base on which the town's share of costs is charged (see, e.g., Opn No. 94-10, supra …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have concluded that … purposes does not change the tax base on which the town's share of costs is charged (see, e.g., Opn No. 94-10, supra …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New York State, New … Unemployment rates for New York State New York City and the balance of the State …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… and three were not. Department of Health – Management of Indoor Air Quality for Individuals With Asthma (2020-S-59) … with Local Health Departments (LHDs), has identified poor indoor environmental conditions that impact residents with …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsPayment for Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditState Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing … Employees will no longer receive a separate check mailed to their home, but will have the refund included in their … direct deposit advice statement. Refunds are not subject to taxes or deductions and will not be charged to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview