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State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three decades, the last …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Objective Determine whether town assessors in Suffolk County are properly administering select real property tax … Determine whether town assessors in Suffolk County are properly administering select real property tax …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipTown of Hyde Park - Payroll and Time Records (2018M-225)
Determine whether the Towns payroll and time records were accurate
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225CUNY Bulletin No. CU-735
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … automatically increase the current dues amount of $50.19 to $60.46. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorUnified Court System Bulletin No. UCS-303
… each effective dated row determined in Step #1 by 365 and round to seven (7) decimal places. Multiply the result from … Compensation tab on the Job Data page for that period and round to two (2) decimal places. Add each result from Step #3 … each effective dated row determined in Step #1 by 365 and round to seven (7) decimal places. Multiply each result from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Releases Municipal & School Audits
… Mechanicville – Financial Oversight (Saratoga County) The mayor and city officials did not provide oversight of … office in a timely manner, as required by law. The mayor also did not establish formal procedures to monitor …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… determines the timing for reporting measurements made on a cash or accrual basis in the State’s financial statements. … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … are recognized in the accounting period in which they become susceptible to accrual; that is, when they become …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… and nine, purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a … were received), which prevented the board’s approval and price verification; and 31 claims totaling $20,714 were …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsIX.12.G Check Clearance Patterns – IX. Federal Grants
… the date the checks are mailed. Under the CMIA, the U.S. Treasury may require states to develop check clearance … or Use when calculating CMIA interest owed to the Federal Government for the time that federal funds are held in state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Units are no longer required to submit invoices or supporting documentation with the voucher. However, Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Ellicottville Central School District - Information Technology (2019M-14)
… complete report - pdf] Audit Objective Determine whether the District ensured information technology (IT) assets were … Determine whether the District ensured information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Moriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… legal limits, to maximize interest earnings. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Warrensburg Central School District - Financial Condition Management (2017M-265)
… overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… established and properly implemented an adequate system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general … and 10 extra-classroom activity claims totaling $2,705 to determine whether the claims audit process in place had …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always deposited. The … Recommendations Create, adopt and implement comprehensive cash receipts policies and procedures. Take a more active … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… Dover Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112