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Town of Deposit - Budget Review (B4-14-22)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns proposed budget for the 2015 fiscal
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22State Agencies Bulletin No. 682
… Annual or Hourly position immediately prior to moving to a graded position. Employees must continuously … used as an option when calculating the salary of employees moving from an unallocated N/S position to a graded position … hiring rate of the graded position that the employee is moving to is greater than the employee’s current unallocated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementDiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Jordan Green, the former clerk to the supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 … As the clerk to the supervisor, Green was responsible for processing payroll, calculating employee benefits and … Jordan Green the former clerk to the supervisor for the town of Minerva was sentenced today in Essex County …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsOpinion 91-61
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to … Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, monitoring and … The purpose of our audit was to assess the Boards practices …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Belfast Central School District – Reserve Funds (2021M-135)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … The Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Town 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-32State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… monitoring and maintenance required to prevent waste and contaminants from seeping into groundwater. "Owning … public authorities own and operate various types of solid waste management facilities, including transfer stations, … of Environmental Conservation (DEC), there are 2,745 solid waste facilities active in New York, of which at least 768 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… its discretionary spending limit. Agencies should refer to Exhibit A for guidance on assessing the need for equipment … procurements for needed services. Agencies should refer to Exhibit B for guidance on assessing the need for software … level as previously determined. Agencies should refer to: Exhibit C for guidance on determining the price …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… Transit (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysManual Reporting – Enhanced Reporting
… updates each employee’s record for the report period. You can report: Job data for status changes , for example, a … they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique identifier for … you report will be listed in the report details. You can scroll or search through the report details to select …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… the Daily Revenue Journal (NYGL0400) or the daily Payee List (NYAP0495); The date federal funds are requested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… payments for Accounts Payable and Land Claims processed in the Statewide Financial System (SFS) is readily available … documentation from agencies to support payments processed in the SFS. OSC may contact agency employees to either … be sent to OSC or to facilitate OSC’s on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsImplementation of the Security Guard Act
… adequately monitoring and enforcing the requirements for security guards under the Security Guard Act. The audit covered the period from April … adequately monitoring and enforcing the requirements for security guards under the Security Guard Act …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actStay Informed – Police and Fire Plan
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedTown of Java – Water Accountability (2013M-338)
… audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. … Key Findings Town officials do not have written procedures for reconciling the water produced by the Town’s water … produced to the total amount metered and estimated amounts for authorized unbilled uses. For the audit period, the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Cornwall – Financial Condition (2014M-123)
… to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear … with less dependence on using unrestricted funds to finance operations. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdf