Search
Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428State Agencies Bulletin No. 1854
… not processed automatically. Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … 2020 PEF Performance Advance provided the employee: Is in a BU05 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesState Public Health Emergency Medical Stockpile
… DME available for use (including pre-COVID-19 inventory), only 324 items were distributed during the public health emergency, and only three from the 247,343 DME purchased during COVID-19. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileSpecial Quarterly Report of Receipts and Disbursements for State Fiscal Year 2008-09, January 2009
All Funds spending of $88.2 billion is approximately $591 million below projections through December 31.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-update-2008-09.pdfIX.9.A Transfer Authorizations – IX. Federal Grants
… may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as "Omnibus Article VII language bills" and provide the authorizations necessary to transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… conditioned on full repayment up front, and this is the only reason why a reduction in the charge was put on the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … with serious violations accountable could be a recipe for disaster.” The state Department of Health (DOH) is responsible for overseeing New York’s more than 96,000 food service …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyTown of Jefferson – Selected Financial Operations (2014M-332)
… July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 … five-member Town Board. Budgeted appropriations for 2015 total approximately $1 million. Key Findings The Board and Supervisor did not ensure that all disbursements were for Town purposes and that all water …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during out audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overDiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… the first quarter of 2020. “Although collections remain down compared to last year, there are signs of improvement as … 2020 through March 2021, statewide local collections are down by 11.8 percent or $2.2 billion. Despite the … from April to June 2020, when many businesses were shut down during the first wave of the COVID-19 pandemic and many …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Decarbonization Advisory Panel Report - April 2019
A report on how the Fund can best mitigate investment risks stemming from climate change and maximize opportunities from the new, low-carbon economy.
https://www.osc.ny.gov/files/reports/special-topics/pdf/decarbonization-advisory-panel-2019.pdfTown of Deerpark – Budget Review (B6-16-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Deerpark – Budget Review (B6-15-23)
… the accumulated deficit in the Town's general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Tyre - Long-Term Planning (2019M-61)
… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mDiNapoli: Restaurant Industry Critical to New York City's Economy
… beyond the pandemic.” "Queens' 6,000 restaurants not only contribute to the unique character of our neighborhoods, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, Richard P. Donoghue, … United States Attorney for the Eastern District of New York, William F. Sweeney, Jr., Assistant Director-in-Charge, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdf