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McLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a … to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Pocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187DiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help parents save for college, ranks among the best in the nation, and New York is …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesState Agencies Bulletin No. 1355
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2014. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2014. Background Per IRS Publication 15-B, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… Purpose To provide agencies with instructions for processing taxable … Reference Per IRS Publication 15-B Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational assistance program is … To provide agencies with instructions for processing taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsSUNY Bulletin No. SU-229
… 340 of the Laws of 2013, which implemented the 2011-2016 Agreement between the State of New York and the United … and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the Consolidated
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualEDSS - Revenue Contract / Amendment Help
… Please use the appropriate audit type in SFS based on the chart below. EBP Electronic – Lowest Price (IFB) EQM Electronic – Architect/Engineering, Non-Quick … Confirm that the Audit Type is one of those listed on the chart above and that the transaction was created with a valid …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… report – pdf] Audit Objective Determine whether Albany Leadership Charter School for Girls (School) Board of … 91 and over 200 days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded accurately and deposited timely . State aid checks totaling $41,167 were not accounted for or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fine Fire District – Board Oversight (2023M-81)
… was an increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … to manage operations or that the District’s required annual update documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Objective Determine whether Kiryas Joel Village Union Free School District (District) officials secured user account … audit school kiryas joel village …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key … Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. … which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides … did not review bills or approve disbursements prior to payment. Company officials did not maintain accurate records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mResources for Local Officials
… and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; have …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Agencies Bulletin No. 1906
… Change Process for Line Item Realignment (LNR); do not use a Position Move (MOV) via a TPM Short Form Request. Once … process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022CUNY Bulletin No. CU-493
… the Goal Amount and Goal Balance on the 2015 row and then save the transaction. Exception: If a participant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaign