Search
Holland Central School District – Claims Audit (2021M-210)
… audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly … the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … our findings and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… D. Young Central School District’s (District) Board of Education (Board) and District officials effectively … not effectively manage financial condition. The practice of overestimating appropriations each year and annually … had operating surpluses totaling $535,400, a difference of $893,700. A multiyear financial plan was not adopted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementAccounts Payable Advisory No. 71
… for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now report non-employee compensation … implement updates to the SFS to accommodate the creation of Form 1099-NEC and changes to Form 1099-MISC. Upon … for the 2020 tax year to accommodate the creation of Form 1099NEC …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due … and completing other required information, such as the fund to be charged and appropriation codes. Such a process …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimAccess Controls Over Selected Critical Systems (Follow-Up)
… security policies and standards related to security and account management and access controls. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followWainscott Common School District - Claims Auditing (2018M-240)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately … Board, together with the warrant. Perform a thorough audit of each claim before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Court Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and … facilities. The Court Facilities Incentive Aid (CFIA) Fund reimburses municipalities for cleaning, maintenance, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,677 contracts for state … www.openbooknewyork.com . Major Contracts Approved Office of Alcoholism & Substance Abuse Services $11.5 million for … Council on the Arts $1 million with the Corning Museum of Glass for expansion of a glass-working studio. Office of …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyRipley Central School District – Financial Management (2021M-23)
… the Ripley Central School District (District) Board of Education (Board) and District officials properly managed … reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund … whether the Ripley Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… accounts. Click here to download the tables below as a Microsoft Excel file . Regular Personal Service – Regular … allowances to regular employees are required to wear a uniform in the performance of their duties. 50105 Regular … differentials and other negotiated payments. 50301 211/212 Retiree – Temp – Base Salary Compensation attributable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… agreed with our recommendation and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownAssessment Roll Verification (ARV) for School Districts
… Form Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) provides taxable assessed … are obtained from the NYS Office of Real Property Tax Services (ORPTS) and represent values previously reported … are those made to assessed values since the school tax bills were issued through the following: Tax certiorari cases …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsDue Diligence for Companies Holding Abandoned Funds
… country. The value of the abandoned property account is $1,000 or less. (However, in the spirit of the law, we ask you … the value of multiple accounts for the same owner exceeds $1,000.) You received a claim for the abandoned property and … property before transferring or escheating the property to NYS …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community Supervision (DOCCS) has … EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY– the Executive’s program for pursuing energy … environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Agencies Bulletin No. 1847
… Purpose The purpose of this bulletin is to provide information and instructions … Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2020 Change in Pay Basis Codes Transfers between agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersComptroller DiNapoli Releases School Audits
… on fund ledgers. In addition, the district did not always pay employees at the proper pay rate and payroll was not always adequately supported or …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Collateral Loan/Pawn Brokers
… are required by law to file several forms with the Office of the State Comptroller. See the table below. Business Type … Official Compilation Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts education … studies conclude that an Arts education reduces the risk of students dropping out of school and helps them develop their creativity, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirements