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State Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §209-c provides that the authorities having control of fire departments and fire companies may organize fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Controls Over Cash Advance Accounts
… Two checks have no information other than check number in the electronic check register. WCB personnel stated they … expenses. The largest total disbursements for a month in our scope period were $891. The average monthly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… and implemented needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials … or implement needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… government sales tax collections declined by 7.1 percent in November compared to the same month last year, according … for local governments statewide, $102 million less than in November 2019. The decline is steeper than October’s 5.2 … but not as significant as the double-digit declines in the earlier months (April - June) of the pandemic. Total …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberCUNY Bulletin No. CU-652
… Background Pursuant to an Agreement between the CUNY and the CUNY Research Foundation (CUNY RF), instructional … 2019 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule, payments may be submitted beginning with paychecks dated 07/03/2019 and must be completed by paychecks dated 03/12/2020. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… to a maintenance supervisor who had no evidence of a time record; and $2,777 in insurance expenses related to the …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesPayroll Improvement Project Bulletin No. PIP-018
… ERSBT5 285,000.00 NYSERS Pensionable Earnings (No OT) Tier 5 Plan Year (4/1 - 3/31) IRS 401(a)(17) Limit V03 RTR Memo OT Lmt ERSBT5 20,763.51 NYSERS Overtime Earnings Tier 5 Calendar Year Tier 5 OT Limit V04 RTR Memo CompLmt … ERSBT6 225,000.00 NYSERS Pensionable Earnings (No OT) Tier 6 Plan Year (4/1 - 3/31) Governor's Salary V05 RTR Memo OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School Accountability, in the Office of the New York State …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpEDSS - General Help for All Transactions
… Additional Information Requested – More information is required to complete the review. The Primary Contact will … to In Progress (OSC) once the additional information is submitted by the agency. Approved or Not Approved – The … . How do I change my user profile for my OSC Online Services account? Please contact OSC at 518-408-4672 …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … – ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. For guidance on payment terms …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… Purpose of Audit The purpose of our audit was to examine the Company’s controls over … Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process … 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… should: Ensure that the payroll account balance shown on the District’s books represents the true book balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankNew Hyde Park Fire District - Payroll (2018M-165)
… indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of … the Town to provide fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key … balance. District officials did not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m