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East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations District … following the government travel reimbursement rates. When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … also informs agencies of invoice retention requirements for freight charges. Update: Guide to Financial Operations … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for Paying …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “William Storrs was elected fire chief … the work of the State Police members assigned to this case, the Comptroller’s Office, and the Wayne County District … Fire Department with the New York State Police in 2024 to look into allegations of theft. They found Storrs used his …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentOpinion 95-24
… opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use … school district on account of a school building project for which indebtedness was contracted and remains outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Fiscal Year 2022-23 Enacted Budget Analysis
… Tax Credit creates a non-refundable tax credit against NYC business income tax liability for businesses that provide …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisState Agencies Bulletin No. 1049
… PayServ has the following Reason codes which may be used for affected employees that are to remain on the payroll or … Reasgn In Lateral movement in the same title and grade for movements within a payroll agency or between payroll … Lv Reinstatement from any type of Leave of Absence. For additional information or questions regarding which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservOpinion 2002-15
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 1010
… Purpose To inform agencies of the changes in PayServ as a result of the application of … eligible agencies to take advantage of the H iring I ncentives to R estore E mployment (HIRE) Act. The Federal … for the employer share of Social Security and Medicare tax when previously unemployed individuals are hired. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsWyoming County Court and Trust Funds (2020-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. … provide a system of internal controls to account for and safeguard court and trust funds and abandoned …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Hancock Fire Department – Audit Follow Up (2018M-236-F)
… [read complete report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was … 2022, in implementing our recommendations in the audit report released in May 2019. Background The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office … initiating corrective action. … Determine whether the Town of Throop Town Supervisor and Town Board Board ensured cash …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sodus Central School District – Software Management (2022M-64)
… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured … with his individual employment agreements, resulting in: $44,135 in overpayments for unused vacation and sick … per year of costs to the Village for the Clerk-Treasurer’s personal use of a Village vehicle which, as a fringe …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… William Fitzpatrick announced today that Jason Cecile of the Syracuse City School District’s (SCSD) After-School … should never be tolerated, but is particularly egregious when an educator takes funds meant to improve students’ lives,” said Comptroller DiNapoli. “I thank District Attorney Fitzpatrick for his continuing …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeState Agencies Bulletin No. 2069
… Purpose: The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC-230s (Report … had use of the funds (constructive receipt). As a result, when an AC-230 is received after the December 30, 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… the assessment of financial consequences of risk (e.g. retirement systems, insurance plans, etc.). 55092 … Bonds. 55117 Statistical Assistants Payment for Arbitrage Calculator Services or Verification Agent Services. 55118 … buildings or facilities. 52036 H&C Commodity – Oil #4 & #6 Oil #4 used to heat or cool State buildings or facilities. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceNew Roots Charter School - Lunch Operations (2019M-73)
… money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key … programs. Ensure the School is obtaining the best price when making purchases. School officials agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Urban Choice Charter School - Information Technology (2019M-240)
… Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use their own user accounts when accessing the network and specialized software …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … an officer or employee who has any such powers or duties. When an interest is not prohibited, section 803 generally … Compliance with competitive bidding requirements or, when competitive bidding is not required, with a request for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8