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Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Thanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives and to remember those who are not …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliAlbion Central School District – Financial Management (2021M-200)
… the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic … officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and … how they are reviewed. The District’s budgeting practice of overestimating appropriations resulted in the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Comptroller DiNapoli Releases State Audits
… the taxpayers, but instead led to a waste of substantial public resources. Moreover, in several notable instances, … the ethics standards contained in the New York State Public Officers Law. In a follow up, auditors found ITS … was overpaid $3,398,205 over three academic years because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsDiNapoli: Special Education Providers Shortchanging Special Needs Children
… decade, including $20 million in 2014 alone, according to a report released today by New York State Comptroller … sure that students with special needs and their parents get all the help they deserve.” About 81,000 preschool … it is my hope that we will see a significant change in how these providers operate.” Of the 11 new audits released …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenSelected Aspects of Discretionary Spending
… and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. Background The … least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority should …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Comptroller DiNapoli Releases Audits
… did not always seek competition for professional services in accordance with district policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers. District officials …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1801
… in 2019 whose PayServ Home Address was in New York City or had New York City taxes withheld in 2019 are affected. … Locality was populated with ‘P0001’ on the Local Tax Data page when the employee was paid and the home address was in … Resident box status on the Local Tax Data page did not reflect the home address when the employee was paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesXI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… to ensure that bids are not accepted from, nor awards made to, vendors who …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentVillage of Suffern – Budget Review (B22-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… to April 30, 2013. Background The Ethelbert B. Crawford Public Library District is located within the Monticello School District, in Sullivan County. The Library is governed … by Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222State Comptroller DiNapoli Releases Municipal & School Audits
… was held due to the findings being referred to outside law enforcement for review. Broome-Delaware-Tioga Board of … provided by statute and circumvents the statutory limit on surplus fund balance. Lastly, the district incurred … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying business records in the first …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Conservation Fund – Sources and Uses of Funds
… Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsCredits and Deductions Setup Tool (Excel Users Only)
This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdfOpinion 94-2
… power to pass, enforce or maintain any ordinance, rule or regulation requiring from any owner of a motor vehicle, or … use of such public highways ... and no ordinance, rule or regulation contrary to or in any way inconsistent with the … enact or enforce any local law, ordinance, order, rule or regulation in conflict with the provisions of this chapter …
https://www.osc.ny.gov/legal-opinions/opinion-94-2XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… approval thresholds and do not require a formal contract document beyond the standard terms and conditions associated … Value (RFP) For OP transactions submitted through EDSS, document files should be uploaded and placed in one of the … the SFS, with OSC approval affixed will be available for download in the EDSS. This document should be maintained by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewSteuben County – County Bridge Maintenance (S9-13-1)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether counties … The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : … the Statewide Financial System (SFS). On October 25, 2021, New York State will implement updates to the SFS to … online agencies will be able to start using the new withholding codes. After implementation, the SFS will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… (SFY) 2022-23, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget