Search
DiNapoli Releases City of Troy Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of … are reversed. In addition, the city’s 2015 proposed budget does not appropriate enough money for contingencies to … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewVillage of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial … Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are … most notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller … projects, debt service and general state charges, by fund type, by fund, by agency, by major program or purpose, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesOversight of School Fire Safety Compliance
… Our audit did not include a review of compliance issues for schools operating within New York City. The audit covered … May 18, 2016. Background The Department is responsible for overseeing school fire safety and for ensuring schools comply with fire safety provisions …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceState Agencies Bulletin No. 1948
… which implemented the 2016-2023 Agreement between the State of New York and the NYSCOPBA, provides for an increase … Compensation Leave (WCL, WDL, or WPS) Employees who were on a Leave of Absence (other than Workers’ Compensation … These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Lakeville Number 2 Fire District (District) as well as the South Lima Fire Protection District as contracted by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overDiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… State Comptroller Thomas P. DiNapoli, Attorney General … to former New York City Council candidate Albert Alvarez. On Tuesday, in New York County Supreme Court, Mendez was … cards to these employees, which he had them falsely make out in their own names to conceal the true source of the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeOpinion 88-21
… construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting aside of park lands … to construct a building for public recreation purposes, we are of the opinion that the term "recreation purposes" as …
https://www.osc.ny.gov/legal-opinions/opinion-88-21City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Gardiner – Selected Financial Activities (2013M-67)
… lacked sufficient documentation such as written contracts or rate schedules. Town officials have not ensured that … duties in the cash receipts and disbursements processes, or implement compensating controls. Approve all claims prior … include sufficient documentation such as written contracts or rate schedules. Require that manually processed payments …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… Brosnan to grand larceny for stealing nearly $60,000 from the village. Brosnan, 43, stole nearly $60,000 to shop … to root out public corruption and retrieve stolen public money. I thank District Attorney Spota and his staff for … of her sentence, we have secured the return of the stolen money. The defendant will perform community service or, if …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… In some cases, parents couldn’t attend meetings or get to a provider during the day. If DOH required this … to “exceptional family circumstances” were included when calculating timeliness of services in DOH’s 2020 annual … County there were nine. The audit determined DOH must do more to identify and address barriers to equitable access …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesLife Changes: Applying for Disability Retirement
How NYSLRS members should file for a disability retirement benefit and the steps we take to process your application.
https://www.osc.ny.gov/files/retirement/publications/pdf/1802-applying-for-disability-retirement.pdfTown of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide notice of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… New York State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest … Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly $7,000 in funds raised by students to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolXV.6.A Split Payroll – XV. End of Year
… Budget Reference 2024-25 Institutional April 3, 2025 80%/8 days 2024-25 20%/2 days 2025-26 Administrative April 9, 2025 30%/3 days 2024-25 70%/7 days 2025-26 2025-26 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payroll