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Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… bylaws (bylaws) or adopt adequate policies and procedures to provide effective financial oversight of Department … secretary, and the President did not appoint members to the auditing committee to assist with financial oversight and help mitigate the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Cost-Saving Ideas: School District Auditing – Internal Auditor
… assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares reports … pertinent statutes, regulations, purchasing policies, and accounting system and procedures. Candidates may include: a … Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… financial duties. The board also did not ensure that all claims were adequately supported, properly authorized and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. In … salaries and wages, and they received only the benefits to which they were entitled. Town of Charleston – Internal …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 97-24
… and by-laws of the fire company provide that the auxiliary is under the supervision of the fire company and that its primary function is to provide supplemental services to the fire company, i.e. … For this purpose, an "active volunteer firefighter" is a person who has been approved as an active member of a …
https://www.osc.ny.gov/legal-opinions/opinion-97-24State Comptroller DiNapoli Releases School District Audits
… District officials did not claim Medicaid reimbursements for 12 students that auditors identified were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Millbrook Central School …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… With the Reimbursable Cost Manual (2021-S-2) CCC is a New York City-based organization authorized by SED to … With the Reimbursable Cost Manual(2021-S-5) Racker is a non-profit special education provider located in … children with disabilities who are 3 to 5 years of age and is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… more than $30 billion higher than DOB’s initial forecasts from May 2021, according to the March State Cash Report … 2021-22 include $16.4 billion in business tax collections from the new Pass-Through Entity Tax (PTET), which was not … billion, exceeding prior year collections by $15.7 billion or 28.5%. PIT collections exceeded February Financial Plan …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsUnified Court System Bulletin No. UCS-301
… be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2021 Form W-2 … be added to the employee’s taxable gross wages, for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School District Audits
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Officials also did not … York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central School District – Claims … $1.2 million lacked adequate detail or were not submitted to the director of facilities for approval. Payments to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsGet Information about 1099s
… 457-7717, or [email protected] Note: You will need to provide either your Vendor ID, FEIN or SSN, or the information in the “Account” box on your 1099 for us to be able to identify your return. … For any questions regarding your …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sDiNapoli Report Highlights Regional Education Trends
… and conditions across the state. The report analyzes school district financial and demographic information from nine … lowest rate of school violence on a per-pupil basis, while Central New York had the highest. Six of the nine regions …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. … counties, cities (excluding New York City), towns or villages are having with budgetary solvency, or the … System for the school year SY ending on June 30 2021 down from 31 school districts in fiscal stress the prior year …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressOpinion 88-22
… may restrict the use of the facilities of a park district to district residents. You state that the town is … also ask if the town may restrict the use of such parks to town residents. Town Law, §198(1)(a) provides that a town … the expenses of a sewer district project must be limited to those costs necessarily incurred or occasioned by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process. … remitted for deposit and that cash is not directly used to pay bills rather than following the disbursement process. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting … adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and records. Ensure that all claims are audited prior to payment and have adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Sullivan County – Time and Attendance (2017M-55)
… is located in the southeastern part of New York State and has a population of approximately 77,500. The District is … heads are generally exempt from recording their time, and there were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Accounts Payable Advisory No. 44
… 2014 or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors … and (iii) vendors are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments