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State Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … as required, the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . "In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Aloma D. … Capital Project (Orleans County) Officials did not present a district-wide capital improvement project to the public in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases January State Cash Report
… New York state collected $126.6 billion in receipts from April through January, which was $582.3 … the latest projections released with the Executive Budget in January. “Tax collections continue to be higher than … from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … Background The Argyle Central School District (District) is located in several towns in Washington County. The … payroll duties so that this individual does not control all aspects of payroll transactions. If it is not feasible to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Agencies Bulletin No. 1188
… Additional Earnings: $250 End Date 3/31/13 Goal Balance Leave Blank (will be populated by the system when paid) Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1075
… Contract Provisions and Eligibility Criteria The PEF 2007-11 contract includes a side letter stating that … by the Joint Committee on Health and Safety are eligible for a pilot Firearms Training and Safety Incentive Program … with State Fiscal Years. Incentive payment amount for training in State fiscal year 2010-11 is $250.00. To be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1075-pef-firearms-training-and-safety-incentive-programCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the … financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceJowonio School – Compliance With the Reimbursable Cost Manual
… including costs, that Jowonio reports to SED on its annual CFR. To be eligible for reimbursement, reported costs … we identified. To Jowonio : Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … determined that, generally, RGRTA maintained its systems at vendor-supported levels. However, we did identify …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsState Agencies Bulletin No. 1956
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers … amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Contract Advisory No. 16
… B,” is used to report the information. The annual reports for the most recently concluded State fiscal year (April 1st … is being entered, including the contract number. For consultant service agreements that were issued from an … email is the preferred method of receipt. Email addresses for OSC and DCS are listed below. Complete guidance on the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… has directed staff to prohibit all new investments in Russian companies and to review the New York State Common … “While American sanctions already prohibit investments in many Russian companies, I believe it is prudent to freeze purchases in all Russian companies due to the situation’s …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewComptroller DiNapoli Releases School District Audits
… change orders. In addition, monthly financial reporting to the board did not include an itemization of all project … As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. … undetected errors totaling approximately $3,900. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Putnam County Industrial Development Agency – Management Practices (2013M-257)
… for approving projects, and for evaluating and recapturing benefits from projects that fail to meet their goals. … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to determine if projects meet their goals or recapture benefits when they do not. Officials also do not obtain sales …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary, …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefit