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Extra-Classroom Activity (2015-MR-5)
… , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly … as "funds raised other than by taxation or through charges of a board of education (Board), for, by or in the name of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom … activity moneys were not maintained in accordance with District policy and Regulations. We found significant … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedDiNapoli Releases January State Cash Report
… State tax collections totaled nearly $62.7 billion through … 1 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. … to the Financial Plan released with the Executive Budget on Jan. 17. "State tax collections are slightly above …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background Building Blocks is an SED-approved not-for-profit special education provider located in Commack, New …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third degree, a class D felony. … Fire Department, located in Allegany County, and worked with local law enforcement to determine the extent of the … appropriately. My office will continue to work with law enforcement statewide to root out public corruption …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Of the 37 deposits totaling $8.5 million made to the CPF bank account during the audit period, we reviewed 10 deposits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the state’s other major bonding programs to Aa1, its highest level since the fiscal crisis of the mid-1970s. The state is now within one notch of the …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedCUNY Bulletin No. CU-823
… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining … Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request of IBT, Local 237, OSC will … is to notify agencies of an automatic dues increase for employees represented by IBT Local 237 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237State Comptroller DiNapoli Releases School Audits
… Except for minor discrepancies which were discussed with district officials, separation payments were accurately …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0XV.1 Overview – XV. End of Year
… provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewTown of Farmersville - Justice Court Operations (2019M-50)
… and accountabilities. Town officials agreed with our recommendation and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Franklin Square Public Library - Claims Audit (2018M-48)
… claim before directing the Treasurer to pay them. Library officials generally agreed with our recommendation … to initiate corrective action. … Franklin Square Public Library Claims Audit 2018M48 …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Glossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryOpinion 97 - 12
… before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … material benefit accrues to the officer or employee as a result of the contract (General Municipal Law, §800[3]). In … §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). In …
https://www.osc.ny.gov/legal-opinions/opinion-97-12CUNY Bulletin No. CU-694
… purpose of this bulletin is to provide agency instructions for processing the December 2020 Uniform Allowance Payment. … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section … Agreement, as extended by the Memorandum of Agreement for Successor Agreements, between the City University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0State Agencies Bulletin No. 1892
… December 31, 2021. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2021. … Per IRS Publication 15-T , withholding for employees with the 2019 version of Form W-4 or earlier will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Rochester City School District – Budget Review (B20-2-5)
… City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is … Key Findings We commend the Superintendent [3] and Board for the actions they have taken to improve the accuracy of … projections to be substantially accurate. Appropriations for charter school tuition are underbudgeted by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Operational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmation