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Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were … officials did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a per-meal cost analysis to ensure that the District is raising enough revenues to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Accounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Agencies Bulletin No. 1271
… Effective Date(s) Immediately. Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 1091
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1091-verification-employee-social-security-numbers-and-names-be-reportedDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the West Carthage Housing Authority (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and … (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the scheme. “Jan … Police, and the HUD OIG, they will be held accountable for their actions.” “The arrests today were the culmination …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedOperational Advisory No. 32
… Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be submitted … including related voucher identification and attachments for all ROA transactions submitted online or through a … field should contain information explaining the reason for the refund. There are, however, circumstances when the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Local governments and school districts are required to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or school …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerService Retirement Benefit – State Police Plan
… You will be eligible to retire with full benefits at any age after completing 20 full years of creditable service. State … birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOrleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… returns. My office is watching for those who would con the system to steal the public’s money. Whether these scams are …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsVillage of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Adirondack Central School District – Financial Condition (2016M-184)
… declining fund balance and to guide the use of the reserve funds. Key Recommendations Carefully consider the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… to agencies/entities to keep the values unique across the State. Each agency/entity has been assigned three unique … and is organized in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional … can be found on SFS Coach and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 04/23/2019 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , … acts pertaining to various functions within an agency. For more information on Separation of Duties, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesCarthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the State’s ability to maintain essential services. I will continue to report on the fiscal impacts of federal …
https://www.osc.ny.gov/reports/finance/2018-fcrTown of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358