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East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … that employees followed New York State General Municipal Law (GML) when procuring goods and services. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance was $1.8 … by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… and submitted to the Board or to the Office of the State Comptroller. The Board did not establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementDisability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of … a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many … disability retirement. If directed by the DRO, NYSLRS will calculate a hypothetical service retirement benefit based on …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset … 44 capital assets totaling approximately $26,000 did not have the individual who was assigned custody of the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1741.1
… To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments Affected … agreement. OSC Actions OSC has created the new Earns Code to be used to report overtime for Employees in … (BU21) employees as indicated below: The following Earns Code has been created in PayServ: New Earn Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCompliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid tolls, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… should also understand the requirements for submitting an emergency payment. A purchase resulting from a Business … under normal business practices does not constitute an emergency. See Section 6.E - Making an Emergency Payment of this Chapter for more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 … Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Cayuga County Soil and Water Conservation District – Financial Condition … with any of the 10 providers. Auditors found a one-year mowing contract was awarded for $26,000 to a company … collection rate of 85 percent was achieved, over the five-year period, the authority would have collected additional …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller … or delayed, DiNapoli called on the federal government to provide aid to local governments before drastic service … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… fund in the United States. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsState Agencies Bulletin No. 1036
… access and an e-mail address in order to establish an online account. Employees can go to TreasuryDirect’s website at www.treasurydirect.gov to complete the online account application process and obtain the information … be 10 characters in length. Agencies should not process forms submitted by employees that have account #’s that have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1036-new-us-treasury-securities-direct-deposit-form-ac-3245