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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)

… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … identification number, no one in the City knew this bank account existed because none of this activity was …

https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds

Operational Advisory No. 27

… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide … agencies regarding possible exceptions to the statewide policy and any financial reporting implications. If you …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmation

Montgomery County – Financial Condition (2013M-234)

… County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key … revenue, to finance recurring expenditures. Further, in two of the last three years, the County incurred operating … the financial condition of the general fund has diminished in recent years. As of December 31, 2012 the County reported …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234

Comptroller DiNapoli Releases Municipal Audits

… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing … – Private Funds and Employee Leave Accruals (Onondaga County) The board does not report the receipt or disbursement … compensatory leave. City of Lockport – Independent Audit Services (Niagara County) City officials did not follow …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 1573

… that the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … Budget Table USA in PayServ related to that position pool (refer to Job Aid for instructions) with a valid …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1573-updating-payserv-chartfield-strings-june-lapsing-events

State Agencies Bulletin No. 1420

… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies … created a job aid for agency use when completing the new online Payroll Certification process. Agency Actions Payroll … To inform agencies of the new process for online payroll certification …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certification

State Agencies Bulletin No. 1180

… Purpose To inform agencies that Position Pools and/or Cost Centers in PayServ may require updates for … to certain cost centers will be lapsing on the above dates and will no longer be available for payroll charges. OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-events

State Agencies Bulletin No. 1411

… that the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … Aid for instructions) in PayServ related to that position pool with a valid chartfield string effective the beginning …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-events

State Agencies Bulletin No. 1486

… that the chartfield string associated with the position pool is lapsing, they must contact their Appropriation … Aid for instructions) in PayServ related to that position pool with a valid chartfield string effective the beginning …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-events

State Agencies Bulletin No. 1253

… believe that the cost center associated with the position pool is lapsing they will need to contact to their … agencies will need to insert a new row into the Position Pool Table in PayServ related to that cost center with a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1253-updating-payserv-cost-centers-july-lapsing-events

State Agencies Bulletin No. 1325

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1325-updating-payserv-cost-centers-june-lapsing-events

City of Long Beach – Budget Review (B7-16-9)

… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review … includes estimated one-time revenue of $600,000 from the sale of City property and there is currently no contract for …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Opinion 95-21

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … a proceeding to consolidate several sewer districts on its own motion, or whether such a proceeding may be …

https://www.osc.ny.gov/legal-opinions/opinion-95-21

Opinion 91-50

… Percentages (substitution of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL … §3244: Bonds and notes of the Local Government Assistance Corporation are securities which may be deposited for the … asking whether bonds of the Local Government Assistance Corporation ("LGAC") may be substituted for cash retainage …

https://www.osc.ny.gov/legal-opinions/opinion-91-50

Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)

… a disaster recovery plan that formalizes the procedures to store data offsite and maintain backup files, and establishes …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… transaction or determine if the rental price was at fair market value. Given that the payment for at least the first … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

State Comptroller DiNapoli Releases Municipal Audits

… , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In today"s … totaling $63,010 before payment was made. City of Niagara Falls – Financial Condition (Niagara County) The city … of Carlisle Keeseville Volunteer Fire Department City of Niagara Falls and the Village of Sagaponack …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0

City of Newburgh -- Budget Review (B18-6-12)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by … City of Newburgh Budget Review B18612 …

https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12