Search
Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. … reconciliations, but did not present them to the Board for review. The Board did not complete an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Tonawanda in … $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and … the Board does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Pearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … closely monitor the level of unrestricted fund balance to stay within the maximum allowable by law, while continuing to evaluate and explore ways to reduce expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Lansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256NYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… New York City's economy is on pace to add more than 72,000 … released today by State Comptroller Thomas P. DiNapoli. "New York City's economy is robust and the fiscal year 2019 …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownState Agencies Bulletin No. 1961
… purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most … 1987-1 C.B. 446), employees receiving retirement benefits from a previous employer’s plan are not considered covered by … Form W-2, the following table highlights the end result required for the applicable, independent scenarios on behalf …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021State Agencies Bulletin No. 1953
… has recently changed their name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2001
… 31, 2022. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2022. OSC continues to use the … will be calculated using $4,300 for each allowance. New employees, rehires, and employees changing their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… billion in sales in 2017, more than half of the total for all agricultural products. The state's production of milk and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyPartial Lump Sum Payment – State Police Plan
… can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the month in which you … for retirement by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentState Agencies Bulletin No. 1026
… D40 or DH4 Hours: Enter the number of hours to be paid. Payroll Register and Employee Paycheck/Advice The Earnings Code D40 o r DH4 will appear on the payroll register. The Earnings Code description Over 40 Cash … Questions about this bulletin may be e-mailed to the Payroll Audit mailbox. … To provide instructions to agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by … Our review of nine assets included on the disposed asset list disclosed that five of them valued at $6,000 were still …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli Announces State Contract and Payment Actions for June 2017
… on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses … Intervention Program grants, including $16.9 million to New York City and $3.5 million to Suffolk County. $20.6 million to Health Research Inc. for the New York State Smokers' Quitline and Quitsite. $20 million to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… ended its fiscal year on March 31 with a General Fund balance of $7.2 billion, higher than recent projections but a … compared to SFY 2017-18. The $7.2 billion General Fund balance at the end of March was $1.7 billion higher than …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19State Comptroller DiNapoli Releases Municipal Audits
… Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36) The board did not properly … the corporation’s mission. Revolving loan fund activity was not adequately monitored to ensure loan recipients’ … eligibility, how loan applications should be reviewed or approved, confirming loan funds were used for approved …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Elementary and Secondary Education – 2021 Financial Condition Report
… resulted in a complete shutdown of school buildings in March 2020, with partial reopening plans developed that … Federal, $2.4 billion. In school budgets proposed for the 2021-22 school year, property tax levy increases averaged 1.4 …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … financial and capital plans or the following policies in fund balance, reserve and budgeting. As of December 31, … training. They did not have a disaster recovery plan. In addition, officials did not ensure online banking …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels … paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-audits