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Town of Stanford – Financial Management (2021M-130)

… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Village of Pittsford – Audit Follow-Up (2017M-51-F)

… four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f

SUNY Bulletin No. SU-174

… up employees in PayServ who are hired under the HIRE Act, and to explain how the Office of the State Comptroller … allows employers an exemption from the employer's share of social security tax on wages paid after March 18, 2010 to certain …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-174-hiring-incentives-restore-employment-act-hire-act

CUNY Bulletin No. CU-487

… Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research Foundation (CUNY … Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the Summer 2014 … Systems and Operations office must provide to OSC for each of the pay dates included on the Semi-Monthly Certification …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundation

State Agencies Bulletin No. 1438

… provide agency instructions for processing the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment. … as of 03/31/15 are eligible to receive the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment: … full payment amount. Agency Actions To pay the 2014-2015 Pilot Firearms Training and Safety Incentive Program Payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-payment

CUNY Bulletin No. CU-414

… Purpose To provide the State University of New York (SUNY) and the City University of New York (CUNY) agencies with instructions for setting up … hired under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will update PayServ records …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-act

DiNapoli: Fiscal Stress Remains Low in Villages

… Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office evaluated … May 31. For 2014, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal … Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress DiNapolis office …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villages

Unified Court System Bulletin No. UCS-100

… Purpose To explain the automatic processing of the $800.00 Bonus Payment and to provide agencies instructions for submitting the $1,500.00 One-Time Bonus Payment. Affected Employees Annual employees … Officers Association (Bargaining Unit SY) provides for a Bonus Payment of $800.00 and a $1,500.00 One-Time Bonus …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-100-ucs-80000-bonus-payment-and-150000-one-time-bonus-payment

State Agencies Bulletin No. 1537

… provide agency instructions for processing the 2015-2016 Pilot Firearms Training and Safety Incentive Program Payment. … as of 03/31/16 are eligible to receive the 2015-2016 Pilot Firearms Training and Safety Incentive Program Payment: … full payment amount. Agency Actions To pay the 2015-2016 Pilot Firearms Training and Safety Incentive Program Payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1537-2015-2016-public-employees-federation-pef-pilot-firearms-training-and

DiNapoli: School District Revenue Growth Slows

… New York’s school districts have faced major fluctuations in their federal and state aid … last three years, averaging only 1.3 percent, according to a report issued today by State Comptroller Thomas P. … for a way out,” said DiNapoli. “State and federal aid have noticeably slowed, local property tax revenues are …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows

State Comptroller DiNapoli Releases School Audits

… , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State Comptroller … if all money collected was deposited. Renaissance Academy Charter School of the Arts – Financial Operations … Pittsford Central School District and the Renaissance Academy Charter School of the Arts …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1

City of Yonkers – Budget Review (B23-6-5)

… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …

https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5

VI.2.A Appropriation & Segregation Overview – VI. Budgets

… An appropriation is a statutory authorization against which expenditures may be made during a specific State fiscal year, and from which disbursements … projects. A segregation is the authorization issued by the Division of the Budget (DOB) to expend part or all of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overview

State Comptroller DiNapoli Releases School District Audits

… (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned … policy that addressed the creation, maintenance, and storage of e-records, as required. Without a secure e-record …

https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits

VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… an accounts receivable balance in the Modified Accrual Ledger and can be viewed by running the … the accounts receivable balance in the Modified Accrual Ledger. Whenever these codes are used, BSE contacts BSAO for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advance

DiNapoli: 59 School Districts in Fiscal Stress

… last year with 60 moving to a lower stress category and 21 to a higher category; Approximately 74 percent of school …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stress

State Comptroller DiNapoli Releases Municipal Audits

… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … in January 2020 identifying areas of improvement related to disbursements, including payroll. In a follow-up review, … were not implemented, and one recommendation is no longer applicable. City of Yonkers – Budget Review …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Halfway Through the Year, Revenue Hole Persists

… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the … in April. However, year-to-date sales tax collections are still 17.2 percent lower than the same period last year. … timely adoption of a budget for the next fiscal year. They are also required to report on estimated state receipts and …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persists