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Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 … not be located. Key Recommendations Maintain documentation for all ECA receipts. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… procurement policy when acquiring goods. Issue request for proposals for professional service providers who were paid $191,575 for the audit period. The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Lakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis of the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113State Agencies Bulletin No. 275
… live in the five boroughs of New York City are eligible for the tax decrease. State employees who live in the five boroughs who receive a supplemental wage for payment in PaySR are eligible for the supplemental tax decrease. Effective Date(s) New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school … teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-1892021 Financial Condition Report – 2021 Financial Condition Report
… Message from the Comptroller State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding …
https://www.osc.ny.gov/reports/finance/2021-fcrVillage of Schuylerville – Procurement (2014M-228)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2012 through April 30, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $1.5 million. … officials did not always use competitive procedures for the procurement of goods and services as required by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $53.3 … claims auditor did not ensure that the District only paid for travel and conference expenses that were necessary and as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… visitor numbers fell dramatically, stunting the demand for passenger transportation. At the same time, demand for goods skyrocketed due to shifts in consumer and business … sales; in sales tax year 2023, e-commerce accounted for 18 percent of retail taxable sales in the City. The …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingUnified Court System Bulletin No. UCS-122
… Clerks Association has requested a new deduction code for Group Life Insurance offered through Unum Provident Insurance for their members. Affected Employees Employees in Bargaining … Code 534 . The vendor will submit all transactions for enrollments, cancellations and/or changes on a biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceOpinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … of library board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… of job growth in the securities industry bodes well for the New York's economy, but it remains to be seen whether … be sustained." The industry reported that pre-tax profits for the broker/dealer operations of New York Stock Exchange … crisis (2007), the resumption of job growth is good news for the state and the city's economy. According to DiNapoli's …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… under a contract and that their consent is required for certain transfers. State Finance Law, Article 9, Section … agencies may waive prior written consent when the reason for the transfer is due to a reorganization, merger or … under the contract, including the responsibility for contract performance and right to payment, to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… fraud in the future. I thank County Executive Jen Metzger for referring this matter to my office and assuring the … Attorney Emmanuel Nneji, and the New York State Police for their work and assistance throughout our inquiry.” “It … findings. I thank Comptroller Tom DiNapoli and his team for their assistance in helping us to bring closure to this …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… and one from the Commissioner of Tax and Finance. For additional information regarding vendor checks that are … If the bank denies the claim they will provide the reason for the denial which will be forwarded to the agency. If the … . OSC will contact the bank to determine the next step for the payee to take on a case by case basis. If the banks …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… is still a digital divide in rural parts of New York and for low-income New Yorkers who don’t have access or are … subscription. High-speed connections are an imperative for economic development and equal opportunity.” DiNapoli’s … disparities, enhancing broadband is important not only for equity but also for long-term economic competitiveness. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadband