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XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. … occur if a Business Unit did not process an expense report with the correct expense type or taxable value, resulting in … taxable income for prior tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… time to time, the GASB will issue statements prescribing new or revised accounting and financial reporting … Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … of the activity fund. Investigate all unaccounted-for high school ECA funds and take appropriate action to recover any money determined to be due to the high school ECA clubs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Superintendent carried over and used 6.5 vacation days from one year to the next even though his employment contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTravel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updatePayroll Improvement Project Bulletin No. PIP-005
… The Payroll Improvement Project will upgrade PayServ from PeopleSoft version 9.1 to version 9.2. As part of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. Background The Andover Central School District is located in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsComptroller DiNapoli Releases Municipal Audits
… practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance … end of 2018. The Board appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to … is automatically printed on the checks without any required prior authorization. In general though, deposits …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0LaFargeville Central School District – Financial Condition (2016M-216)
… Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by … said. “October’s increase marked the fourth straight month of overall growth between 2% and 4%. A return to … estimates of what each municipality is due. In the third month of each calendar year quarter, these distributions are …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to … public trust. From January 1, 2024 through June 30, 2025, the District’s deposited receipts totaled $239,204 and … and disbursements accurately and in a timely manner. As a result, the Board of Fire Commissioners (Board) did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… and international travelers to the state. In particular, visitors flocked to outdoor destinations, with attendance at … prior. People from New Jersey account for 60% of these visitors. International Travelers Still Below Pre-Pandemic … by more than 84% in 2020, the number of international visitors to New York was 7.4 million higher in 2023 than in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysMonroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s … 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and separate … provides fire protection to over 15,300. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationElwood Union Free School District – Electronic Transfers (2014M-133)
… of transactions. We found no evidence that two people from the District were involved in the processing of any of … for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic … Ensure that written confirmations are provided by the bank from which District funds are transferred, no later than the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 15 in April compared to the same month in 2023 according to data …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: NYRA's Future Uncertain
… to private control. Without such a plan, NYRA’s long term solvency could be a long shot.” In September 2008, upon …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertain