Search
Accounts Payable Advisory No. 40
… Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide … Units must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher in the SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionVillage of Lindenhurst – Sexual Harassment Prevention Training (S9-23-13)
… of the Village dictate and encourage elected officials to complete the training. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit statewide village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/village-lindenhurst-sexual-harassment-prevention-training-s9-23-13Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Chappaqua Central School District – Financial Condition (2015M-193)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193CUNY Bulletin No. CU-716
… through the City of New York Employee Benefits Program are affected. Effective Dates Effective in paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesII.3.C Budget Execution – II. New York State Financial Accounting
… Once the appropriation and segregation control records are established by the State Comptroller, the budget process enters a new phase: … chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of … Generally-accepted accounting principles (GAAP). Guide to Financial Operations REV. 03/19/2012 … This chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewCUNY Bulletin No. CU-715
… directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU715 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… employees to ensure that the Treasurer’s financial duties are performed as required by statute. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 million during the audit period. Have written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Almond - Tax Collection (2019M-188)
… adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Village of Voorheesville – Claims Processing (2014M-135)
… properly audited and approved. Key Recommendations There are no recommendations resulting from this audit. … Village …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148IX.7.D Cost Allocation – IX. Federal Grants
… expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits … XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial Operations REV. 03/01/2022 … The implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationDiNapoli Statement on Charges Against Former Delhi Village Clerk
… by the Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former … and auditors and their work with the New York State Police, she will now be held accountable for her actions.” … …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… State tax receipts totaled $27.6 billion through the first quarter of State Fiscal Year (SFY) 2023-24, $450.8 million … were $6.8 billion lower than last year through the quarter ending in June 2022, according to the monthly State Cash Report released by …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterComptroller DiNapoli Releases State Audits
… Commission: Select Financial Management Practices (2015-S-55) Auditors found the commission’s capital planning and delinquent accounts receivable … or incorrectly reported. State Education Department: Unity House of Troy, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In addition, collections were $2.2 billion higher than those … higher tax collections,” DiNapoli said. “Record financial market levels, near full employment recovery, and easing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsState Comptroller DiNapoli Releases School and Local Government Audits
… P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison – … of certain documents related to the issues identified in an initial audit. Based on those procedures, auditors … were between 91 and 822 days late. Valley Stream 24 Union Free School District – New Employees’ Paperwork (Nassau …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits