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DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant … federal aid helped many stabilize their finances over the past few years,” DiNapoli said. “With that aid winding down, … a date that is at least three months past their statutory filing deadline. This represents approximately 20% of the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesEconomic and Demographic Trends – 2023 Financial Condition Report
… from 7 percent in 2021 to 4.3 percent in 2022. The leisure and hospitality sector realized the largest job gains in … sectors exceeded 2019 levels: information, professional and technical services, transportation and warehousing, and finance and insurance. The government …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsSelected Wage Investigation Procedures (Follow-Up)
… wage and overtime, illegal deductions, day-of-rest and meal period requirements, and child labor. Division … and interest as a result of its wage investigations during calendar years 2022, 2021, and 2020, respectively. The …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with … filing deadline. This is a significant increase of 30% from last year. Salamanca and Rensselaer have not filed their … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… deposits should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… Please see CMIA regulations (e.g. 205.27b and 205.29) for other potential actions. Guide to Financial Operations REV. 03/10/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the … and procedures for monitoring out-of-district tuition billing. Ensure all supporting documentation is provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Arlington Fire District – Station Number 5 Renovation (2022M-54)
… used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold … use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for … disclose their financial interest in the lease agreement and lease amendments between the District and the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Controls Over Equipment (Follow-Up)
… Equipment costing $500 or more must be tagged and the tag numbers are recorded in the asset management system. When … policy, which resulted in inconsistent asset tagging. Key Findings H+H has made some progress in addressing the … was partially implemented, and three were not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followDiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresXII.8.B Matching – XII. Expenditures
… OVERVIEW AND POLICIES Matching is an automated process in the Statewide Financial System (SFS) that compares a … will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in the SFS for select items to allow for slight variations in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingControls Over Revocable Consents (Follow-Up)
… ended June 30, 2021. We issued our initial audit report on September 23, 2020. The audit objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or … Guide, if the Business Unit suspects the shortage is due to theft, loss, or misuse of State assets, documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale health care … and today was sentenced to serve 108 months (nine years) in federal prison, plus three years of probation and pay $9.7 million in restitution and forfeit $9.1 million. "Mr. Spina …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudThanksgiving Day Message from State Comptroller DiNapoli
… appreciating what we have as New Yorkers and Americans, I hope you take the time to reflect on the many wonderful …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliTown of Carroll – Town Clerk (2022M-20)
… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could … records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … to ensure the District applied for all State aid for new bus acquisitions. Officials did not perform an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63