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Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … million. Key Findings The Board and Town officials did not adequately monitor the Town’s financial operations and … appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that claims are sufficiently documented and supported, are for legitimate district purposes, and are audited and … instead of 2 percent. The district treasurer was paid for leave time she was not entitled to which was valued at …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Capital – 2021 Financial Condition Report
… prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalTown of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Rockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … County sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual revenue … fund balance. The County’s proposed budget includes a tax levy of $144,140,465. Key Recommendations County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Contract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… (“OSC”), on behalf of the New York State and Local Retirement Systems (“NYSLRS”), intends to procure printing … will begin in March of each year and will end in early May. Printing of the actual Statements will begin in … as it becomes available, will be available for download through the following links: Draft Contract …
https://www.osc.ny.gov/procurement/c001148Opinion 98-2
… commences at 8:00 pm and ends approximately 9:00 pm or 10:00 pm, and the commissioners customarily arrive before the … to complete the business at hand (see, e.g., 1981 Opns St Comp No. 81-13, p 13; 1979 Opns St Comp No. 79-717, … January 20, 1998 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District … Whether a fire district may pay for …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… (EUI) by at least 20% from the baseline State fiscal year (SFY) 2010-11. On April 1, 2020, New York introduced the … to a 34% reduction in energy usage from the baseline year of SFY 2014-15. On September 20, 2022, Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Final Average Earnings
… apply to members who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April 20, 2024, for Employees’ Retirement System (ERS) Tier 6. …
https://www.osc.ny.gov/retirement/members/final-average-earningsState Agencies Bulletin No. 2173
… 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicXVI.4.B Tax Revenues – XVI. Financial Reporting
… to the current calendar year) or prior (relating to all calendar years preceding the current one). Estimated … OTHER CONSUMPTION AND USE TAXES AND FEES AND OTHER TAXES All other consumption and use taxes and fees and other taxes … is anticipated that this will result in the recording of all material revenues in the appropriate period, significant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1748
… 30th falling on non-business day (Sunday) this calendar year, the actual lapse date used in the system is June 28, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the … and local school districts refer students to ICCD and pay for its services using rates established by SED. The DoE … 2015, we identified $453,670 in reported costs that did not comply with the requirements in the RCM, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-185
… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is located …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesCaton No. 1 Fire District – Financial Oversight (2013M-262)
… July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … from the Town of Caton and Steuben County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262State Comptroller DiNapoli Releases Municipal Audits
… and approximately three times actual expenditures that year. Keeseville Volunteer Fire Department – Financial …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1