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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured … The Supervisor did not maintain complete, accurate and timely financial records and reports, and the Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Ripley – Town Clerk Collections (2024M-139)
… totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax … receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling … the Clerk deposited these collections intact (in the same form – cash or check – in which it was originally received). …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could … 48 collections totaling $53,722 were not deposited in a timely manner, and 69 collections totaling $57,426 were not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Contact Us
… of the division or individual that you are contacting. Phone Email Office of the New York State Comptroller … New York, NY 10038 212-383-1600 By Division or Program Phone Email College Savings 1-877-NYSAVES 1-877-697-2837 …
https://www.osc.ny.gov/help/contact-usComptroller DiNapoli Releases School Audits
… School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors cost the district $3,638. … District – Nonpublic School Transportation (Rockland County) District officials did not have documentation that … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price … and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… a list of school districts designated in fiscal stress, visit: … the complete list of school district fiscal stress scores, visit: … For a copy of the fiscal stress report, visit: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressCUNY Bulletin No. CU-120
… Table." Listed below are some examples of what will print on an employee's pay stub. If an employee is paying the … deducted and the amount along with deduction code 290 will print on the employee's pay stub. If an employee is paying … deducted and the amount along with deduction code 274 will print on the employee's pay stub. If an employee is paying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeFinancial Reporting and Asset Allocation
… Common Retirement Fund (Fund) management and investments. Monthly Disclosure of Investments & Transactions Monthly … fund managers, and the involvement of placement agents. 2025 August | July | June | May | April | March | February | January Previous Years 2024 December | November | October | September | August | …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationNew York State Accounting System User Procedures Manual
… BEV CONTROL 01040 EXEC OFF OF THE LT GOVERNOR 01050 OFF OF GENERAL SERVICES 01051 OGS/DESIGN AND CONSTRUCTION 01053 … 02001 OSC-OFFSET & LIEN UNIT 02002 OSC-EMINENT DOMAIN ACCOUNT 02003 OSC-LOCAL ASSISTANCE 02004 OSC-REFUND AUDIT … METRO NY DDSO 51459 NYC OMR SPECIAL PAYROLL 51470 BERNARD M FINESON DDSO 51500 VALLEY RIDGE CIT 51710 INSTITUTION FUEL …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manual