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New York State Comptroller DiNapoli on NYC Executive Budget
New York City released its Fiscal Year FY 2023 Executive Budget today totaling $997 billion allocating funds to newly announced agency initiatives and addressing a number of risks in the budget
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetFind Accounting Policies and Operational Guidance
… Advisories Travel Advisories Vendor File Advisories New GASB Standards Agency Financial Reporting Package … Reporting Internal Controls Lapsing Resources M/WBE State Audit Review Session New York State Fund Classification Manual Originating Agency …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceVillage of Endicott – Budget Review (B4-13-8)
Village of Endicott Budget Review B4138
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Putnam – Accounting Records and Reports (2022M-188)
… through 2021 annual update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required … and file AUDs on a timely basis. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Opinion 91-8
… if the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and … than through general taxation. If such assessments may be imposed, you inquire with regard to the manner in which … have to be founded in a physical improvement, but can also be based upon a service which enhances the value of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The following types of cash … agency to transfer customer AR Items from one customer to another customer. These transactions do not require OSC- BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Additionally, although the board regularly discusses plans for future equipment purchases, a formal, long-term financial … found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The records maintained by the Treasurer …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Comptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli Releases Executive Budget Report
… such as infrastructure, but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform proposals, including a constitutional amendment to authorize the forfeiture of … It also would require local issuers, including New York City, to receive approval from the Public Authorities Control …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mComptroller DiNapoli Releases Municipal Audits
… budget are reasonable. The town’s proposed budget complies with the property tax levy limit. Town of Elmira – Audit … proposed real property tax levy is not in compliance with its tax levy limit and the council has not adopted a … cap override or make cuts to the budget, it will be left with an unbalanced 2017 budget that will not have sufficient …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-217
… calculation of overtime. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-217-2014-2015-recruitment-and-retention-payments-gsnuSUNY Bulletin No. SU-233
… calculation of overtime. Tax Information These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-233-2015-2016-recruitment-and-retention-payments-gsnuState Comptroller DiNapoli Releases Audits
… recoverability time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire … The corporation generally has adequate controls to ensure projects are awarded according to established scoring criteria, meet the requirements of the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 … aware of the unreturned funds until auditors notified them in January 2022. BOCES lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… and graded rates . Graded rates are calculated based on a System average rate that does not include employer Group …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of careful budget planning, the … city in New York, however. Also, the child poverty rate is 44 percent, higher than the 28 percent rate for the … of the Buffalo fiscal profile visit: http://www.osc.state.ny.us/localgov/pubs/fiscalprofiles/buffalo.pdf For more …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget