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Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the District generated $2.3 million in unplanned operating surpluses instead of $1.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57X.3 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES All vendors providing goods or services to New York State must be … Vendor File. Registering a Vendor State agencies register vendors by either entering vendor information in the … Statewide Vendor File by VMU in the following instances: foreign vendors single payment vendors special use vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andState Agencies Bulletin No. 1526
… paid through the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security … to safeguard the NYS EmplID as well as all employee data in the Payroll System. Agency personnel should take the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the MTA’s February Financial Plan: “The MTA’s February Financial Plan underlines the … use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planAccounts Payable Advisory No. 11
… the “Separate Payment” box in the Payment Options section of the voucher. Business Units should not remove the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankTown of Lloyd - Financial Condition (2019M-108)
… a fund balance policy to ensure levels of fund balance are reasonable. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Agencies Bulletin No. 2136
… a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: … dated January 4, 2023, reduced the employees taxable gross in error. To correct the employees taxable gross, a one-time … all employees who have had their taxable gross lowered in error in the paycheck dated January 4, 2023. That amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Taxation and Finance wage reporting information, employer payroll information and various information maintained in the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… report – pdf] Audit Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, … and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Brighton Central School District – Procurement (2022M-205)
… related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements … and services related to the 2021-22 CIP were procured in accordance with District policies, statutory requirements … analyses to determine that using these vendors was in the District’s best interest. Key Recommendation Document …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205City of Dunkirk – Billing Enforcement (2020M-117)
… whether City of Dunkirk (City) officials properly enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer … prescribed by the City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117City of Mechanicville – Audit Follow-Up (2012M-162-F)
… City finances services mainly through real property taxes, State aid and fees charged to residents. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… and New York's response: "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, … Governor Kathy Hochul's bold and smart actions today to protect Jewish and Muslim New Yorkers. I have confidence … the City University of New York’s policies and procedures related to antisemitism and discrimination will help protect …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and … business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an … November. The city intends to transfer those funds in FY 2024 to prepay a portion of next year’s expenses. “These … the FY 2023 budget have allowed the city to balance its FY 2024 budget and reflect the continuation of a healthy …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersTown of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Deposit Central School District - Financial Condition (2018M-204)
… the financial condition of the general and cafeteria funds. Key Findings District officials have: Implemented … the financial condition of the general and cafeteria funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204