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What Not to Report – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one … includes appropriations of $1.8 million in termination salary payments, yet these type of expenditures have averaged …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… has control of the purse strings, it can be too easy for the misuse of public money to go undetected. I want to … thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held accountable for … and comparing monthly bank statements and canceled check images with the treasurer’s records and paid invoices. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsByram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153NYS Pension Fund Commits $2 Billion to Climate Transition Index
… determine the Fund’s progress toward its interim goal of 50% alignment by 2030. In addition, the Fund is setting other … goals for 2030 that include actively engaging with 50% of the Fund’s publicly traded assets in high-impact …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexOpinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Organization to Motivate, Enlighten and Serve Addicts, Inc. (PROMESA) to ensure that claims are allowable, properly … organized under the parent corporation Acacia Network, Inc. (see Exhibit), which provides various community services … and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services Program (2011-S-38) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataCUNY Bulletin No. CU-554
… employees in the NYS Bargaining Units: CC, CD, S6, SB, SE, SF, SJ, SM, SP, ST, SU, SV, SW, SX, SZ, T3, T9, TE, TG, … U3, U6 Background Pursuant to the Collective Bargaining Agreement for Classified Staff White Collar and Blue Collar … Local 306 and NYSNA approved during the 06/27/2016 Board meeting and a memorandum dated 8/4/16 from Carmelo Batista, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentSUNY Bulletin No. SU-381
… agencies for processing the Academic Year 2023, 2024 and 2025 Stipend Increases. Affected Employees: Employees in GSEU … are affected. Background: Per Chapter 181 of the Laws of 2025, which implemented the 2023-2026 Agreement between the … stipend of three percent (3.00%) for the 2023-2024, 2024-2025 and 2025-2026 academic years. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-381-academic-years-2023-2025-retroactive-stipend-increaseOlean City School District – Reserve Funds (2022M-187)
audit, school district, Olean
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/olean-city-school-district-2022-187.pdf2024 Annual Cash Basis Report on State Funds
For Fiscal Year ending March 31, 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-exhibits-combined-2024.pdfWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdfDiNapoli Releases December State Cash Report
… received $235 million in new monetary settlements during December. "Overall tax collections in December were close to reduced estimates from the mid-year … are met in the final quarter of the fiscal year.” Through December, All Funds receipts totaled $111.2 billion, a …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportOpinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Comptroller DiNapoli Releases Municipal Audits
… The board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel … the town $499 for healthcare coverage. Town of Wawarsing – Recreation Department Records (Ulster County) Recreation … not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the board …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsTown of North Greenbush – Town Clerk (2017M-132)
… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28