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New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… and outside the public's view, so more analysis is needed to examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted budget in the coming …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetReport Types – Enhanced Reporting
… and the enroll/job report. You use the regular report to send us employee payroll information on a regular basis. … also submit an adjustment report separately if you need to correct previously reported data. Rev. 2/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesXV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewBellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Rockland County - Sale of Estate Real Property (2019M-233)
… Engage a professional appraisal service prior to listing estate real property for sale. County officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Submit a Financial Data Request
… Line at 1-866-321-8503 or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is … is needed. As necessary, LGSA staff will contact customers to discuss requests. …
https://www.osc.ny.gov/local-government/data/submit-financial-data-requestAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… of 6.3 percent over the same period last year, according to a report released today by New York State Comptroller … rise in consumer spending and wages.” Overall, year-to-date collections since January totaled $13.5 billion, an … that matched the statewide average of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterTuition Assistance Program – Metropolitan Learning Institute
… Purpose To determine whether the Metropolitan Learning Institute … aid. Background TAP is an entitlement program designed to provide funds for paying tuition costs in New York … three years ended June 30, 2012, as well as other awards to these students through fall 2012. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement policy to require that competition is sought when procuring goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Auditors found SUNY Downstate approved reimbursements to Sunset for $3,000 in bonuses paid to Downstate’s Assistant Facilities Program Coordinator. … of the audit. The agency also contracted with a vendor to perform its rebate invoicing and to monitor and make …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … the audit period resulting in a net cost of $2,407 related to banking services. Town of Seneca Falls – Credit Card and … lacked adequate supporting documentation or an explanation to support the purchase as an appropriate expenditure. In …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision … not deposit all funds intact. The coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… accurately. Collections were reported and remitted late to the supervisor for 21 months of the 24 months auditors … registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… The anticipated sales in the fourth quarter compare to past planned sales of $8.69 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Strong collections in May show the economy continues to improve as spending rebounds from the effects of the … last month were relatively strong even compared to pre-pandemic numbers, rising 6.9 percent, or $93 million, … digits, ranging from 17.6 percent in Franklin County to 88.2 percent in Allegany County. In the last month of each …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayDiNapoli Releases Bond Calendar for Fourth Quarter
… The anticipated sales in the fourth quarter compare to past planned sales of $3.38 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarter