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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … and certain disbursements were made without knowing what was purchased or whether the disbursements were for … software and the CEO signs checks. The lack of adequate controls increases the risk for disbursements to be made for …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… without favoritism. Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Comptroller DiNapoli Releases School District Audits
… found that school officials did not obtain current proof of residency for all students. Officials also did not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by …
https://www.osc.ny.gov/unclaimed-funds/mapIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA On-Boarding Agencies and Chapter XIX, Section 6.C for Non-ESA Agencies. Guide to Financial Operations REV. 03/01/2022 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionNYS Payroll Online Customer Satisfaction Survey
… about our application. If you have a question related to your payroll information, contact your agency coordinator …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… and its associated depreciation or amortization. Guide to Financial Operations REV. 11/03/2023 … The disposition of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsCUNY Bulletin No. CU-288
… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health … Hourly employees who work 950 or more hours during the calendar year of January 1 through December 31, 2006 receive $375.99. Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial … charges for the period April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Taxes – 2021 Financial Condition Report
… Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax … percent, primarily reflecting the adverse economic impact of the COVID-19 pandemic. Collections for consumption and use … 2016-17 and declined 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Audits
… – Reserves Management (Montgomery County) The school board did not properly fund, use or manage reserve funds according … adequate intermunicipal agreements and contracts. Wayne Central School District – Property Disposal (Steuben … for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsHammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Ethical Standards for State Agency Contractors Act
… pursuant to an information-risk contract. Memo Bill Text Status … Establishes ethical standards for certain state …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act-0Real Assets
… Current Strategies Infrastructure, communications Program Guidelines …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsState Comptroller DiNapoli Releases Municipal Audits
… services. However, the policy exempts city officials from seeking competition for certain professional services. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 93-33
… the newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is … conditions precedent to a newspaper making a claim for compensation for the publication of official notices of … a "newspaper" which may make a claim for payment of compensation for publication of school district official …
https://www.osc.ny.gov/legal-opinions/opinion-93-33