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Bath Central School District – Reserves (2016M-401)
… schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401II.4 Overview – II. New York State Financial Accounting
… the comparison of information from different agencies, funds and programs; and assures the accuracy and reliability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Castile – Tax Collection Remittance (P1-24-23)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings … $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one payment … Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Emerging Manager Program
… partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … a communication to agencies notifying them that access to the Production environment has been restored. The first … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeJustice Court Fund
… and Court Clerks [pdf] Accounting for Justice Court Funds Advisories New York State Unified Court System Town and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundFederal Receipts – Federal Funding and New York
… State Comptroller, Annual Cash-Basis Reports; Governmental Funds: Combined Statement of Cash Receipts, Disbursements and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, particularly the … Any additional delay could create a large shortfall in funds for the MTA’s 2020-2024 capital program, delay needed … burden could significantly increase depending on how it funds its next capital program. If the MTA issues the same …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backHow the Program Works – Contribution Stabilization Program
… will be deposited into that account. Reserve account funds will earn interest based on fixed rate securities of … Fund (Fund). That rate of return will vary annually. The funds in the reserve account can be used toward a portion of … to amortize, then they are eligible to use their reserve funds). If, at the end of a fiscal year, the balance in the …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 88-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private landfill) TOWNS … you inquire whether the town can accept a gift of money from the citizens group to help defray legal expenses. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Henrietta Fire District – Financial Condition (2021M-27)
… because the 2021 budget overestimated appropriations by approximately $1.4 million, and the $1 million …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… that references the purchase order to liquidate the funds encumbered. Each electronic invoice submitted by a … When the voucher is processed it will liquidate the funds encumbered by the purchase order. Process and … reference the contract; The voucher charges unencumbered funds; The funds referenced on the purchase order remain …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 88-66
… on such a computer program if the employee is paid from funds derived from a federal program? May a school district … computer program developed by an employee who is paid from funds derived from a federal program. The answer to this … rather than school district, employee if the federal funds used to pay the employee retain their identity as …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 2005-5
… to increase in compensation when employer contribution to retirement system for the next subordinate officer is … benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was originally enacted … their beneficiaries, where such changes would require an act of the State Legislature (see also Civil Service Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 1842
… This bulletin is superseded by Payroll Bulletin No. 1842.1 . Purpose The purpose of this … processing the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are … in PayServ. Agencies should not use the employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… processing the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are … in PayServ. Agencies should not use the employee name to search for the employee in PayServ as this leads to errors … to locate it on their pay stub, direct deposit advice or by signing into their NYSPO account. Agencies should locate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York State Comptroller Thomas P. DiNapoli and U.S. Attorney … fee of 15 percent of the value of the estate’s assets held by the Comptroller, which is the maximum fee allowed by New … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-court