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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsNorwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the … property was acquired based on a $6 million to $20 million development plan, without an interested developer. We found … of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNorth Tonawanda City School District – Information Technology (2023M-102)
… an employee separated from the District. Educate users on data privacy and security awareness. Develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102State Agencies Bulletin No. 1032
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesOpinion 96-7
… valuations, population or any other equitable method or formula as agreed to by the parties to the agreement. You ask … that a cooperation agreement may provide a method or formula for equitably allocating the operating costs of the … under the agreement. It further states that the method or formula: shall be established by the participating ... …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 99-11
… You ask whether it is proper for a school district to pay for the framing of a cancelled bond issued by the school … our opinion that it would be a proper district expense to pay for the framing. December 24, 1999 Barbara A. Scheiner, … Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Unified Court System Bulletin No. UCS-314
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… leave public service before you meet the age requirement for a service retirement benefit (vested retirement … your beneficiary may receive if you die while working for a public employer or, if eligible, after you leave public …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… retirement benefits); Benefits you may receive if you leave public service before you meet the age requirement for … working for a public employer or, if eligible, after you leave public employment (death benefits). I am joined by a …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The City, located in Herkimer … the City of Little Falls Citys progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fCUNY Bulletin No. CU-117
… Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular check Agency Actions Enter into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditAltona Fire District – Claims Auditing (2016M-162)
… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Accounts Payable Advisory No. 44
… 2014 or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors … and (iii) vendors are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… balance policy. Key Recommendations Adopt budgets that include adequate recurring revenues to finance recurring …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets … infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records … assets Treatment of infrastructure assets Depreciation and modified approach for infrastructure capital assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsCUNY Bulletin No. CU-595
… between CUNY and the PSC for the Term of 10/20/2010 – 11/30/2017 and the CLIP Start Title Agreement Summary dated … Lead Instructor Differential: CLD (CUNY-Lead Differential) ACL (Adj-CUNY-Lead Differential) RDL (Retro-CUNY-Lead …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differential