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Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… Valley Central School District saved more than $300,000 in special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … “By delivering these classes in-house, district officials have ensured tax dollars are being spent in a prudent and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationBaldwinsville Central School District – Financial Management (2016M-65)
… October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and … economic or environmental factors. … Baldwinsville Central School District Financial Management 2016M65 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on … legislation required that federal contract, grant, loan, and other financial assistance awards of more than $25,000 be … report to the federal government information on sub-award and executive compensation. Effective with all grants with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… multiyear financial and capital plans or develop and adopt a written policy related to fund balance and reserves. For example, the Board and District officials maintained a capital building reserve totaling $16,424 and planned to … Board members did not know when these items needed to be replaced or their estimated replacement costs. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 resident personal income tax (PIT) filers … Doing so will help maintain the state’s largest revenue source to ensure vital services continue in order to provide … a trend that continued from prior to the pandemic. NYC Drove 2020 Outmigration State net out-migration in 2020 …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli Calls for Improvements to Capital Planning Process
… its capital program, with another $9.6 billion proposed for the upcoming fiscal year, according to a report released … New York's capital spending over the past decade and plans for the coming years, concludes that reforms are needed to … said. "The Governor and Legislature deserve credit for creating a task force to coordinate New York's …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Police Bulletin No. SP-113
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … Laws of 2009 which implements the Agreement between New York State and the Police Benevolent Association and provides … except for the Trainee 1 employees as noted above. Location Pay (LPO) Bargaining Units 07 and 17 An increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherDivision of Housing and Community Renewal Bulletin No. DH-48
… who did not receive an automatic salary increase on one or more Job Data rows. Fields on the report include … the reason the employee’s salary was not increased with one of the following messages: NYS Position has both equated … who did not receive an automatic salary increase on one or more Job Data rows. Fields on the report include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesUnified Court System Bulletin No. UCS-211
… unless the number of earnings codes exceeds 13. The agency should utilize Locked Query #49 to identify a complete list … check has been returned and is undeliverable, the agency should forward the check to the NYS Department of Tax and … . Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdState Agencies Bulletin No. 703-A
… Purpose To provide instructions to implement the new payment. Affected Employees Arbitration-eligible … of 2006 which implements the Arbitration Award between New York State and the New York State Correctional Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaState Agencies Bulletin No. 924
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … adjustments and changes. Affected Employees Department of Correctional Services employees represented by NYSCOPBA … (Administration) Background Pursuant to Chapter 214 of the Laws of 2009 which implements the Arbitration Award …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherFocus on Facts
… New York City Agency Services Monitoring Tool Contracts by the Numbers Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State NYC Sectors Dashboard Update New York City Agency Services … Opportunities (September 2023) Cyberattacks on New York’s Critical Infrastructure (October 2023) Recent Impact of …
https://www.osc.ny.gov/focus-onUnified Court System Bulletin No. UCS-208
… Purpose To inform agencies of OSC’s automatic processing of the December 2014 Uniform and Uniform Blazer Allowance … not processed automatically. Affected Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentOpinion 88-29
… body of the village. You informed us that the mayor is not an IDA member. General Municipal Law, Article 18 … Pursuant to General Municipal Law, §800(3), an "interest" is defined as a direct or indirect pecuniary or material … least of all where matters involve questions of what is proper conduct for a municipal officer. To consider …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 2007-8
… and must indicate whether the fire company has filed IRS Form 990 2 and "any report required pursuant to section … of the audit, a certified copy of the audit report in the form prescribed by the State Comptroller must be provided to … Comptroller has not made such a designation to date. 2 IRS Form 990 is a return filed by organizations exempt from …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8