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Operational Advisory No. 31
… Accounts Payable Journal Vouchers Expenditure Transfers Hybrid Transfers Appropriated Transfers …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Comptroller DiNapoli Releases School District Audits
… program or comply with the district’s investment policy. Had officials invested available funds in a financial … by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mRondout Valley Central School District – Fixed Assets (2023M-36)
… could not be located. For example, these assets included a French horn ($22,600), 1 snowplow ($6,310) and an Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36DiNapoli: Local Sales Tax Collections Up 3% in November
… rest of the state totaled $903 million, an increase of 1.8%. 61% (35 of 57) of counties experienced year-over-year … reflects reported sales by vendors. The next quarterly numbers (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberState Agencies Bulletin No. 770
… services” to be administered by the State of New York. The intent of the program is to encourage the improvement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsEnding Your Membership – State Police Plan
… withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipEnding Your Membership – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipChappaqua Central School District - Fixed Assets (2022M-186)
… and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 … did not require, and officials did not perform, a periodic inventory count or an unannounced asset count for … the fixed asset policy to require periodic and unannounced inventory counts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186State Comptroller DiNapoli Releases School District Audits
… more than $294,000 when purchasing 11 buses. Auditors estimate the district will pay about $11,000 in interest …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
Local sales tax collections in New York state increased by 03 in January compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) … separation payments or benefits for five of the 10 employees reviewed. Officials made separation payments … $38,477 that were inconsistent with language in the employees’ CBA or employment contract. Otego-Unadilla Central …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital … Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly all (54 out of 57) …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: Local Sales Tax Collections Increased by 4% in August
… $1.78 billion, up $67.9 million compared to the same time last year. “Local sales tax collections in August continue a … reflects reported sales by vendors. The next quarterly numbers (for July to September) will be available in October. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… the audit period, it shared space with the Manhattan Star Academy, a private school that serves school-age special …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesAccounts Payable Advisory No. 75
Reminder that agencies may not use procurement cards for agencyspecific contract purchases
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Operational Advisory No. 12
… OSC will issue a monthly operational advisory regarding open accounting periods. Currently, the sub modules (Accounts … Billing, Accounts Receivable, and Project Costing) are open from April 1, 2000 to August 31, 2014 and the Modified Accrual Ledger is open from April 1, 2014 to August 31, 2014. The Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesRome City School District – Multiyear Planning (2021M-144)
… lists, replacement schedules and conducted periodic building condition surveys but did not incorporate the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Lansing Central School District – Procurement (2021M-213)
… may not have procured goods and services economically and in a manner that is in the best interests of taxpayers. … professional service providers paid $301,023 during our 14-month audit period. Officials used the same insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213