Search
State Agencies Bulletin No. 962
… 414-h of the Internal Revenue Code and is subject to both Federal and State withholding taxes. Agency Actions Agencies … period begin date or Hire Date, whichever is later in the *Deduction Begin Date field. Enter the employee’s Date of … regarding this bulletin may be directed to the Payroll Deduction mailbox. … To provide agencies with procedures to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because … For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Agencies Bulletin No. 675
… have at least one (1) year of service are eligible for a discretionary lump sum Bonus Payment based on an assessment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/675-2006-office-general-services-ogs-bonus-paymentComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of Marcellus and the Uniondale Fire District . “In today’s fiscal climate, budget transparency and accountability for … was structurally balanced. However, the general fund balance was used to cover shortages in the county’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a … A real life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were approximately one-year old and each …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… New York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies ( Report 2013-S-34 ). Background Our … have implemented proper controls over their medications and related supplies. We found that the sampled SBHCs did not …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andWoodbourne Fire District – Board Oversight (2023M-98)
… maintained basic accounting records and reports or provided regular financial reports to the Board. Perform a … of all claims prior to payment. Adopt realistic budgets or maintain reasonable levels of fund balance.The District’s … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Stamford Central School District – Fund Balance Management (2022M-199)
… of the District’s 11 reserves were not reasonably funded, or used to pay related expenditures, during the last three … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials generally … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Copiague Fire District– Mechanic Shop Operations (2021M-93)
… did not adequately monitor the Shop’s financial condition or safeguard District assets, resulting in a 36-month … auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one … $3,208, we could not determine what vehicles were repaired or whether the cost of the parts were recovered from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Rockville Centre Union Free School District – Information Technology (2023M-140)
… Internet use and computer resources and data management state that personal use is prohibited. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mWest Genesee Central School District - Capital Assets (2023M-128)
… As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure the … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements were made without knowing what was purchased or whether the disbursements were for appropriate School … tested totaling $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the … the ability to make purchases, prepare checks and modify or delete data in the financial software and the CEO signs …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited timely. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Painted Post – Board Oversight (2017M-92)
… had different ways of recording employees’ time worked or leave usage. Trustees did not review the monthly … for the three operating funds. The Board did not perform or provide for annual audits of the Clerk-Treasurer’s records … Treasurer’s annual financial report and supporting records or engage the services of a public accountant to conduct the …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… conditions under which the reserve’s assets will be used or replenished. We found no significant exceptions with the … that identifies its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through … before entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Problem Gambling Treatment Program (Follow-Up)
… two recommendations included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the … (OASAS) is responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling services; developing and ensuring access to …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-follow