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Hammond Central School District – Financial Management (2024M-70)
… through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase various …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Government Accountability - Special Reports
… 2014 Annual Report, December 2014 Effective Oversight of the Tuition Assistance Program: Schools Can Avoid … Properties, July 2019 Homeless Veterans in New York State: Local Partnerships Making Real Progress, November 2017 … Program Audits (2021-2023), April 2024 Other Improving Government Efficiency and Effectiveness, October 2021 …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York … General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Opinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or … being an officer and stockholder of the corporation. We do not have sufficient facts to determine whether the …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … complex litigation under the following circumstances. You state that you are the city attorney. You further state that the city has been represented in the lawsuit by …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followUse of State Appropriations
… New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and … requirements, including the need to leverage the appropriations with funds from other sources. The audit … requires at least 30 percent of the State money be spent on research. Over the term of its contract, the Foundation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsState Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … to the Form W-4 can be made on New York State Payroll Online (NYSPO) . Effective Date(s) Immediately Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Accuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsUser Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through teaching, research, and patient care. Upstate, the only academic medical center …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2237
… To notify agencies of changes to the file, provide the new file layout, and testing information. Background: The … necessary changes to their internal systems to accept the new layout. Testing of the new layout will occur from August … mailbox during this timeframe. Please include the bulletin number in the subject line. In the body, please provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual … officials claimed approximately $43 million in Program-related expenses during the audit period. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual2022 Virtual Lunar New Year Celebration
… This year’s honorees included Kevin Kim, Commissioner of Small Business Services; Prisca Bae, Vice President and Head of Partnerships … in the State, drawing thousands of people to the area for its annual parade, cultural festival and fireworks. …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of Appropriation/AP Adjustment Vouchers of this Chapter: New York State Taxation & Finance Division of the Treasury 110 State Street, 2nd Floor Albany, New York 12207 Advances Charged to Lapsed Appropriations Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance