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XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… and moving expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewCity of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … declined to about $244,000 (by 52 percent) at the end of 2019, and officials had to rely on loans for cash flow. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … and two recommendations were not implemented. Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0XIII.10 Overview – XIII. Employee Expense Reimbursement
… a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For example, an employee may have (i) received a duplicate payment, (ii) been paid in error, … the Agency to refund the amount. Agencies must monitor refunds owed to the State by employees by running public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… its lack of policies, guidelines and monitoring. The Board did not ensure that bank reconciliations were performed. … paid were not presented on an abstract, and Board minutes did not indicate that the Board authorized, via resolution, …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Andes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Oyster Bay - Financial Condition Management (2020M-74)
… comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve … policies establishing reasonable fund balance levels for each fund. Reduce excessive fund balances and eliminate … they planned to initiate, corrective action. Appendix B includes our comments on issues raised in the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Operational Advisory No. 31
… was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State … Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsSeaford Union Free School District – Capital Assets (2024M-112)
… officials advised that the computers were part of two bulk purchases of 600 monitors totaling $52,200, and while we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other … in a manner which did not comply with the provisions of Tax Law 1262 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… for reasons of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 … to the provisions of section 207-m. April 21, 1995 Jeffrey F. Swiatek, Esq. Village of Westfield 1 There are …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §102[20]). Taxes are imposed on the taxable assessed value of real property (see Real Property Tax Law, §§305[2], …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… trends. “The pandemic upended everyone’s life and caused a big shift in the movement of New York taxpayers in 2020,” … in a net out-migration of nearly 112,500 – almost four times the number in 2019. In 2021, the number of people … into the state rebounded and was more than one and half times over the year prior, and was also higher than the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnclaimed Funds Survey - Feedback Received
… Thank you for your submission! We appreciate your feedback …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… This dashboard has been archived. For inquiries, contact [email protected] …
https://www.osc.ny.gov/censusOpinion 89-4
… the town as depository is because the other bank refused to comply with the town's preferred policy of requiring … to be held by a third party custodian. (2) A town may sell obligations to a bank of which the town supervisor is a … in the case of default so that the municipality can continue to meet expenses. With regard to our …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Message Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-received