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City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine … in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate … fund balance. Develop and adopt a fund balance policy to guide the City's accumulation and use of fund …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Comptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1City of Olean – Budget Review (B18-1-1)
… water and sewer funds to the capital projects fund at the end of the year to fund recurring expenditures, … expenditures. Restore the contingency appropriation to at least the previously recommended levels. Budget for …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Collection and Use of Oil Spill Funds (Follow-Up)
… our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the Laws of … Conservation: Collection and Use of Oil Spill Funds ( 2014-S-59 ) … To assess the extent of implementation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followUnified Court System Bulletin No. UCS-240
… Unrepresented Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Per correspondence issued by the UCS Executive … NS (salary grade 560) employees in Bargaining Units 86 and 88 will be withheld. Effective Date(s) The 2017 CSEA End of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentState Agencies Bulletin No. 911
… Purpose To inform agencies of the processing implemented as a result of the Governor’s request to withhold the April 2009 payments to M/C and other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryState Comptroller DiNapoli Releases Municipal Audits
… face a shortfall of approximately $1.7 million in revenue if income tax surcharges remain at 2016-17 levels and a shortfall of $515,000 if revenue estimates from the Parking Violations Bureau are … overtime costs could potentially be over budget by as much as $2.6 million based on the 2016-17 fiscal year …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … individual claims. While villages are legally authorized to pay certain claims in advance of audit, 10 of 18 claims … by the county clerk and surrogate's court were up-to-date and complete, with no material discrepancies. The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsSagaponack Common School District - Fund Balance Management (2018M-53)
Sagaponack Common School District - Fund Balance Management (2018M-53)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-sagaponack.pdfTown of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/dayton-2019-221.pdfGlens Falls City School District - Financial Management (2019M-12)
Determine whether District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-12.pdfBolton Central School District - Fund Balance Management (2018M-249)
Determine whether District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/bolton.pdfOpinion 88-76
… MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a village public library must be credited to the library fund and not to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… experienced operating deficits during the audit period with totals ranging from $11,100 to $59,700, and are … deficit fund balance of $39,283 and a general fund advance with a balance of $45,662. Key Recommendations Develop … that interfund advances are made and repaid in accordance with statute. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Opinion 97-11
… or employee" or "local officer or employee" within the meaning of sections 800(5) and 810(3). Accordingly, it is our … General Municipal Law, §§812[5], 813[9][j]). Moreover, the definition of "local officer or employee" in section 810(3) … which are also public benefit corporations within the meaning of the term "local agency" (see, General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-11State Comptroller DiNapoli Releases Audits
… Housing Trust Fund Program projects were being delayed by at least six months due to, among other issues, questionable … initial audit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-703
… a request to both OSC and CUNY for the creation of retirement before tax and after tax arrears deduction codes … notify CUNY agencies via mail to start, stop, or change retirement arrears deductions. OSC Actions OSC has activated … deduction codes may be directed to [email protected].ny.us . Questions regarding the PayServ entry may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkState Agencies Bulletin No. 1234
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit - … criteria Effective Date(s) Payment will be processed in a separate check dated 04/18/13 (Institution) or 04/24/13 … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… safeguard their tax dollars and spend them appropriately. Far too often we find that without proper oversight in place, … access to company funds; Ensure that cash from vending machine sales is given to the treasurer to be recorded in the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in pension payments. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project