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Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – Controls … by having the treasurer open the mail and forward all money received to a board member for deposit. However, there …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Town of Wethersfield – Capital Project (2025M-46)
… capital project? Audit Period January 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to … shed (salt shed). From January 1, 2020 through March 5, 2025, the Board approved expenditures totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Village of Endicott – Budget Review (B4-14-7)
… liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law requires all local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Coxsackie (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board … Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140State Comptroller DiNapoli Releases Audits
… of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 … the division. Auditors also identified some opportunities for improvements. In a follow-up, auditors found the division … to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1471
… or more record number Background As part of the New York State Correctional Officers & Police Benevolent Association, … Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment. Earnings Code Description D4C 12-13 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationState Agencies Bulletin No. 828
… Effective Date(s) April 2007 payments may be submitted in Pay Period 7L, paychecks dated 7/17/08 Institution Lag … Lag (49xxx) April 2008 payments may be submitted in Pay Period 8L, paychecks dated 7/31/08 Institution Lag … as a seasonal employee in each of the previous five (5) calendar years in either of these agencies are eligible for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 808
To provide agency procedures to process Longevity Payments and adjustments for overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 648-A
… of 2006 which implements the Arbitration Award between New York State and the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01City of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the … is likely underestimated by a total of at least $359,000. All four of the City’s collective bargaining agreements are …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13State Agencies Bulletin No. 1310
… list on 03/31/14 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 03/31/14: An employee who is … Sheets to (518) 402-4949 and send an email to the Payroll Earnings mailbox stating that a Correction Sheet has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1249
… results in a salary below the Job Rate of the grade of the new position, the LLS payment cannot be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively." Town of Johnstown – Payroll (Fulton County) The town board needs to improve its policies and procedures over payroll to ensure that officials maintain adequate time …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Lockport Facing Severe Cash Flow Problems
… of Lockport will run out of cash to pay for operations in the very near future unless it secures new financing or drastically cuts expenditures, according to … troubles stem from poor record keeping and a reliance on fund balance to finance operations. “The city of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s … revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds … five-member Town Board. Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key … as planned. The Board has not developed formal written fund balance and reserve policies or comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationWalton Central School District - Fund Balance (2019M-209)
… whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209