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II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewVillage of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Opinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Yaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas … including only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Town of Delhi - Highway Department Leave Records (2020M-53)
… 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not … injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Agencies Bulletin No. 286
… educational assistance benefit equals or exceeds $300, OSC will divide the value of the benefit by three and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsComptroller DiNapoli Releases School Audits
… School District , Frontier Central School District and the Utica City School District . “In an era of limited resources … in accordance with the district’s acceptable-use policy. Utica City School District – Financial Condition (Oneida … School District Frontier Central School District and the Utica City School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsWallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that Rabbi Samuel Hiller, the former … camps is reprehensible. I thank District Attorney Brown for partnering with my office in the fight to end … education fraud in New York state." District Attorney Brown said, "The public funds provided to Island Child …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedInvestors: Exxon Needs to Step Up on Climate Change
… the New York State Common Retirement Fund (Fund), and the Church of England, called on ExxonMobil to agree to their … Edward Mason, the Head of Responsible Investment for the Church of England's investment fund. "Investors are rightly … scenario analysis. New York state’s pension fund and the Church of England co-filed the proposal at Exxon last year. …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeComptroller DiNapoli Releases Municipal Audits
… without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could … of State Comptroller as abandoned property even though the funds have been in the custody of the treasurer for over …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… in the country for the share of population with access to basic broadband speeds. However, there are still over 250,000 … available across the state. Using the speed standard for basic broadband service, New York currently ranks second … available across the state Using the speed standard for basic broadband service New York currently ranks second among …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateCentral Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … maintain surplus fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As … The District’s surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11XIV.13.A Overview – XIV. Special Procedures
… §179- f requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business Vendors). When the State … 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overview