Search
Controls Over Cash Advance Accounts
… the cash is transferred from the State Treasury to a local bank account for use by the agency. SED was authorized to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLong Lake Central School District – Payroll (2016M-90)
… deductions; performing transfers between the District’s bank accounts for payroll purposes and preparing and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Town of Albion – Supervisor’s Records and Reports (2024M-111)
… proper cash control accounts and reconcile the Town’s bank accounts. The Board did not conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Cuddebackville Fire District – Board Oversight (2024M-94)
… not maintained. For example, the December 31, 2022 ending bank statement balances differed from the ending cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94June 2002: GASB Statement 34
… and school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… record and certify the amounts collected on cash reporting forms before submitting money to the treasurer. South …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… companies that are employee owned. One of the most popular forms of employee ownership is Employee Stock Ownership Plans …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsComptroller DiNapoli Releases School Audits
… not approve all change orders and allowance disbursement forms, as required. Lackawanna City School District – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… for income tax filers to donate to on their income tax forms, but money from less than one-third of the tax …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostState Agencies Bulletin No. 778
… or “P” (Paid Leave). Note : Agencies are reminded that new forms (W-4 and/or IT-2104) are required whenever changes are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingSelected Employee Travel Expenses
… accuracy of the imputed mileage reported on employees' W-2 forms from calendar years 2008 through 2011 is questionable. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… causes through check-offs on their personal income tax forms, but too much of this money remains unused when it …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsOpinion 89-37
… The State Comptroller is also empowered to adopt forms for the filing of the required registration statement …
https://www.osc.ny.gov/legal-opinions/opinion-89-37State Comptroller DiNapoli Releases School Audits
… Additionally, district officials had not submitted proper forms for four buses purchased during the 2016-17 fiscal …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2169
… form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty. Affected … form is no longer valid to ensure employees with expired forms no longer receive the benefits of the treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… Form is no longer valid, to ensure employees with expired forms no longer receive the benefits of the treaty Affected … Form is no longer valid to ensure employees with expired forms no longer receive the benefits of the treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyDebt – 2022 Financial Condition Report
… resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. More than 97 percent … Assistance Corporation (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… property. However, the treasurer did not provide the bank used to hold court and trust money with an itemized list … and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a timely manner …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… highlighting lessons learned over the past decade. An online interactive visualization released with the report … Monitoring System Municipalities: Fiscal Year 2022 Results Online Interactive Visualization Fiscal Stress Monitoring System 10 Year Statistics Online Search Fiscal Stress Monitoring System … A total of 14 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-data