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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli Releases January State Cash Report
New York state collected $1266 billion in receipts from April through January which was $5823 million higher than the DOBs latest projections and $48 billion higher than initial projections according to the monthly state cash report issued today by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportState Agencies Bulletin No. 1075
… Safety Incentive Program payment. Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 … Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot program shall run concurrently with State Fiscal Years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programJowonio School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly … including costs, that Jowonio reports to SED on its annual CFR. To be eligible for reimbursement, reported … reported over $7.6 million in reimbursable costs on its CFRs for four rate-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1188
… Safety Incentive Program payment. Affected Employees PS&T Unit employees with Peace Officer status under Section 2.10 … Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot program shall run concurrently with State Fiscal Years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programCharlotte Valley Central School District – Financial Condition (2013M-232)
… for the same time period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsComptroller DiNapoli Releases School District Audits
… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… events. New York stands with the Ukrainan people. We hope for a peaceful resolution.” The Fund estimates it has $110.8 …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewState Agencies Bulletin No. 1956
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… the final payrolls. However, the Superintendent’s reviews were not extensive enough because she did not compare … paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Contract Advisory No. 16
… OC number used to obtain OSC approval should be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is … including emailing and mailing information, can be found in the GFO section referenced below. [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of … legitimate refunds are paid." DiNapoli's office audits New York state personal income tax refunds prior to payment. The …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… five-member Board of Education, operates one school with approximately 200 special needs students and provides … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedWithdrawing Your Contributions and/or Your Membership – State Police Plan
… no earlier than 15 days after you leave public employment. Sign in to your Retirement Online account , go to the ‘My … 63 for vested Tier 6 members who are off payroll). It is up to you to apply for your retirement benefit. Members in …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipRed Hook Central School District – Financial Management (2016M-105)
… of 2014-15. Key Recommendations Develop a plan to use the surplus fund balance identified in this report in a manner that benefits District residents such as using surplus funds as a financing source, funding one-time … District property taxes. Review reserves to determine if the amounts reserved are justified, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Newark Valley Central School District – Procurement (2022M-60)
… and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446 and found that … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household … in March. DiNapoli’s audit and investigation found that for more than four years, Johnson cut herself extra … clerktreasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomRye City School District – Payroll (2024M-2)
… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2