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State Comptroller DiNapoli Releases School Audits
… County) The district did not have written agreements with 10 providers who were paid a total of nearly $395,000 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0XII.6.J Paying a Refund – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to refund revenue received. New York State often collects … where all or part of the amount paid must be refunded to the payer. In the Legacy Central Accounting System, these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … were not transparent with taxpayers and more real property taxes were levied to fund operations. In the 2020-21 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are … all outstanding charges to ensure uninterrupted use of the credit cards and to ensure agencies to not lose funds …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project Activity is a functional breakdown of a project for control and cost tracking purposes. An activity is used … as having a particular shared characteristics valuable for grouping projects by activity. Project Status describes … numerous statuses, only those currently used by OSC for federal grants are described below: OPEN - Projects are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyCity of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Other Bulletin No. 52
… Purpose To inform the agency of OSC’s automatic processing of the Bargaining Unit, Benefit … Bargaining Unit 79. Background OSC has determined that the new Payroll Bargaining Unit Code, BU78, be established for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s … 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven members who are … PCIDA officials do not have project approval criteria that is specific to the County, and they approve individual …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… complete report - pdf] We also issued six letter reports to the following counties: Cattaraugus , Chemung , Fulton , … and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively monitored service … Each county Department of Social Services (Department) is responsible for providing temporary help to eligible …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1SUNY Bulletin No. SU-302
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-714
… affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 746
… Actions Agencies must notify employees currently enrolled in direct deposit that if a direct deposit advice statement … advice statement, the agency will destroy the statement in a safe and secure manner (preferably by shredding or disposing in a locked bin for confidential materials). The following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/746-unclaimed-or-undeliverable-new-york-state-payroll-direct-deposit-adviceVillage of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … or engage the services of an independent public accountant to conduct the audit. … Village of Savona Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Elmira – Financial Condition (2017M-90)
… March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately … fund balance and cash balances, to prevent further decline in financial condition. Include appropriations in the subsequent year’s budget to redeem RANs or require …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Ticonderoga – Capital Project Management (2023M-38)
… complete and adequate capital project accounting records or prepare monthly itemized capital project budget-to-actual …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116