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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange transactions …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

Contract Advisory No. 16

… Employment Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual … Business Unit and Department ID when submitting their Form B’s. Attention should also be given to ensure the … be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15th

Withdrawing Your Contributions and/or Your Membership – State Police Plan

… Members in non-contributory plans who are eligible to make voluntary contributions (also known as excess … they are working. Withdrawing voluntary contributions does not terminate PFRS membership. To withdraw voluntary …

https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membership

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… bills were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care … to obtain payment for tuition owed by school districts of origin for prior school years. District officials were given …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Fire Island Union Free School District – Claims Auditing (2023M-114)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Stamford Central School District – Fund Balance Management (2022M-199)

… District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 reserves were not reasonably funded, or used to pay …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds

… DiNapoli announced today his office stopped $21.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds … For access to state and local government spending, public authority financial data and information on 130,000 …

https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds

Newark Valley Central School District – Procurement (2022M-60)

… used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by $1,532. As a result of our audit, officials obtained a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Rye City School District – Payroll (2024M-2)

… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … the District’s response letter. … Determine whether Rye City School District District officials ensured overtime was …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Central Square Central School District – Fund Balance (2022M-196)

… surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. … resulted in surplus fund balance being underreported by about $6.4 million. Officials could not provide us with …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23

… the pandemic. "I am pleased to see the budget will provide tax relief and support to help middle-class New Yorkers and … data. … I am pleased to see the budget will provide tax relief and support to help middleclass New Yorkers and …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23

State Comptroller Releases Municipal Audits

… local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not … and maintaining the accounting records, with no oversight. Find out how your government money is spent at Open Book New …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… Joel, Orange County. The District, which is governed by an elected five-member Board of Education, operates one … personal commuting expenses unless stipulated by agreement. Ensure that all employees receiving dependent …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Red Hook Central School District – Financial Management (2016M-105)

… schools with approximately 1,900 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Central School District is located in Washington County and is governed by the Board of Education which comprises five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled … approximately $11.1 million. Key Findings The Board and District officials did not adopt and implement …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Controls Over Cash Advance Accounts

… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. SED … over the cash advance accounts it oversees to ensure the money is properly accou …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts