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DiNapoli Releases February State Cash Report
New York state is on target to reach yearend revenue projections with collections of $678 billion in taxes through the first 11 months of the fiscal year an increase of 63 percent or $4 billion from the same period a year ago according to a report by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … justices must be paid to the State Comptroller (Justice Court Fund). Pursuant to State Finance Law, §99-a(2), the …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Albany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185CUNY Bulletin No. CU-284
… regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessHampton Bays Union Free School District - Claims Processing (2018M-68)
… were adequately documented, for appropriate purposes and properly audited and approved prior to payment. Key Findings The claims … tested, or 74 invoices for $19,845, after the goods and services were ordered. Key Recommendations Enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 100 total … agreed with our recommendation and indicated they planned to initiate corrective action. … audit town amherst statewide …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … of Sharon Springs is located in Schoharie County and has a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… District officials did not: Use competitive methods to select 10 of 16 professional service providers who were … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCroton-Harmon Union Free School District - Professional Services (2019M-51)
… if District officials sought competition for procurement of professional services. Key Findings District officials did … service providers who were paid $128,205 during the audit period. Have written agreements for four … service providers who were paid $58,409 during the audit period. Key Recommendations Seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Accounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – Electronic Purchase Order Authorization and … order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchOperational Advisory No. 25
… basis. SFS will schedule and communicate the dates for these activities. Agencies are encouraged to review …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting … The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mSocial Security Adjustment – Article 14 Benefits
… in New York State. It is determined using your wages for service with a public employer for which you received retirement credit. The primary Social Security benefit may …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not … required annual financial reports with the Office of the State Comptroller OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160State Agencies Bulletin No. 1890
… bulletin is to inform agencies of the content information for the 2020 Form W-2. Affected Employees All employees who … Effective Dates 2020 Form W-2s will include earnings paid in paychecks dated: Administration: 01/08/2020 through … 12/31/2020 Employees who worked for more than one agency in the same company during the year, for example, State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees … County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … (see Civil Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Assessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdf