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Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the District’s building aid reimbursement for all unapproved work . For the 151 change orders reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersAccounts Payable Advisory No. 48
… – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and procedures … efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTravel Advisory No. 5
… GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTravel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsEmergency Service Communication Surcharges (2017-MS-4)
… (E911) surcharge revenues to improve their county’s 911 systems and operations, for the period January 1, 2014 … revenues, while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 … 2017, wireless surcharge payments will be made to the NYS Department of Taxation and Finance. Key Findings No …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Maine-Endwell Central School District - Leave Records (2019M-40)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Special Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Career Plan
… Firefighters and police officers may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… Firefighters and police officers may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsSpecial Disability Benefits – New Career Plan
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung disease, but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… Firefighters and police officers may be eligible for an accidental …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsBenefits
… eligible employees, who have other employer-sponsored group health insurance, to opt-out of their insurance …
https://www.osc.ny.gov/jobs/benefitsPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsRockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… tax collections in New York state totaled $22.1 billion in calendar year 2022, up 12.7%, or $2.5 billion, from 2021 due … tax collections in New York state totaled $221 billion in calendar year 2022 up 127 or $25 billion from 2021 due to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance (State). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Justice Court Fund
… Town and village justice courts in New York State are required to … to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in … Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… notified of their deficiency SCP in a letter from NYSLRS. Do not send payment for the employer portion of any salary … charged or credited accordingly in a future annual bill. Do not make an adjustment to a member’s SCP, loan payments or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedFabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5