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New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaCommack Public Library District – Selected Financial Operations (2015M-132)
… 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington … take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath … Commack Public Library District Selected Financial Operations 2015M132 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Southern Cayuga Central School District – Financial Condition (2020M-77)
… the Board and District officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77West Albany Fire District – Credit Card Purchases (2017M-15)
… 31, 2016. Background The West Albany Fire District is a district corporation of the State, distinct and separate … from the Town of Colonie in Albany County. The District is governed by an elected five-member Board of Commissioners. … that supporting documentation for credit card purchases is intact prior to approving related claims for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Keene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Company did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records … and disbursement policies that include provision for debit cards and online payments. Monitor the Treasurer's records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, … Treasurer’s work during the audit period. The Treasurer does not perform formal bank reconciliations for the general …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Real Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy … Public Authorities Law § 1020-q [1]) should be included on the fifth line: PILOTs receivable FYE 6/30/2016. As we … year (PILOTs receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidancePennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Investment Advisory Committee
… Committee advises the Comptroller on general investment issues. The Investment Advisory Committee reviews the … Comptroller advises the Comptroller on general investment issues …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsStillwater Central School District – Payroll (2017M-104)
… 2017. Background The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and … The District, which has approximately 1,080 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with … HaverstrawStony Point Central School District Financial Condition 2014M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mNyack Union Free School District – Reserve Funds (2014M-185)
… Key Finding The amount in the District's unemployment insurance reserve is enough to pay the District's average … and in accordance with statutory requirements and Board policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for … Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128XIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Process and Document Preparation: When an employee returns a State-issued check resulting from … the expenditure will initiate the process. This may occur when an employee receives a State-issued check that the … When an employee returns a Stateissued check resulting from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit2022 Financial Condition Report – 2022 Financial Condition Report
… Message from the Comptroller As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and …
https://www.osc.ny.gov/reports/finance/2022-fcrTraining
… New York State Payroll Services Training …
https://www.osc.ny.gov/state-agencies/payroll/training