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Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfFiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdfFund's Mission, Values and Investment Philosophy
… We seek out and embrace individuals with a broad range of backgrounds, attributes, and perspectives. Expertise We … other through the volatility that is an inevitable part of being a long-term investor. Innovation We constantly … to achieve and maintain fully funded status. Sources of return We believe that asset allocation is the single …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOverview – Travel and Conference Expense Management
… both officers and employees of the local government or school district. In addition to policy development, this …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… on NYC Fiscal Year 2024 Budget Priorities Fiscal Cliffs Online Tool Identifying Fiscal Cliffs in New York City’s …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesLimitations – En-Con Police Officers Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1822/limitationsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole more than … also skimmed $35,881 in cash from village water and sewer rent payments as well as $330 in collections from village … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kComptroller DiNapoli Releases State Audits
… of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors determined that DANC … requirements. Additional incorrect certifications include two students who had not met matriculation requirements and one student who had not demonstrated the required academic …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… . Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155State Agencies Bulletin No. 900
… prior approval to submit an AC 230 for a situation that warrants making an exception to the above. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/900-schedule-submitting-2009-returned-paychecksState Agencies Bulletin No. 973
… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/973-schedule-submitting-2010-returned-paychecksSUNY Bulletin No. SU-214
… increases, agencies must update the Approved Salary Rate field on each impacted row on the Position Data page to … in effect on 10/01/09 and the result reported in the Pay Rate field. The minimum stipend for academic year 2009-2010 … in effect on 09/30/10 and the result reported in the Pay Rate field. The minimum stipend for academic year 2010-2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-214-october-1-2009-october-1-2010-and-october-1-2014-stipendUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit report. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced the … (Sly) McClearn to interim director of the New York State Common Retirement Fund’s (Fund) Emerging Manager Program. “Since …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… diem meal allowances. District officials generally agreed with our recommendations and indicated they have taken, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Pulaski Academy and Central School District – Financial Condition (2016M-81)
… 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns … statute, to reduce excess funds in the EBALR. … Pulaski Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81State Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 2,216 … Department of Transportation testing laboratory building in Albany County. $5 million with Minhas General Contractor … Rivers Casino and Resort, Tioga Downs Casino, and Resorts World Catskills. Office of General Services $10.9 million for …
https://www.osc.ny.gov/press/releases/2024/07/state-contract-and-payment-actions-may