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Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdfJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bayport-blue-point-2021-116.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general, highway and sewer district fund balances and reserves and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/cochecton.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdfJustice Court Fund: Back to Basics for Town & Village Justice Courts
Print out presentation for more information.
https://www.osc.ny.gov/files/local-government/academy/pdf/jcf-back-to-basics-11-20-19.pdfState Agencies Bulletin No. 1852.1
… Due to the Tax Cuts and Jobs Act (for dates beginning after December 31, 2017 and before January 1, 2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) made available to … by the employee. If assignment of the vehicle is for a reporting period of less than the full 12 months, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedComptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-262
… be automatically adjusted. Control-D Reports Available After Processing The following Control-D report will be available after processing of the automatic increase: NHRP703 Mass … The report will be sorted by DeptID and then by employee name, in alphabetical order. Fields in the report include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosDebt – 2022 Financial Condition Report
… directly affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels may: … since SFY 2017-18. $61.9 billion of State-Supported debt, as defined in State law, an increase of 20.8 percent since … directly affect its ability to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtPayroll Improvement Project Bulletin No. PIP-008
… will be determined by the user’s access). Refer to Payroll Bulletin PIP-005 – Navigation Changes , for detailed … enter Mail Drop on this page. Mail Drop will appear on the Payroll Options page, but it will be blank and will not be … to version 9.2. For employees with multiple jobs, all payroll deposits will be made according to the single Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92State Agencies Bulletin No. 1175
… processed Earn Code: D5K Amount: Total adjustment amount – can be negative or positive Control-D Report NPAY729 In order … as long as there is no other reduction in days worked (i.e. lost time). Summary of Agency Actions Agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
… processed Earn Code: D5L Amount: Total adjustment amount – can be negative or positive Control-D Report NPAY729 In order … as long as there is no other reduction in days worked (i.e. lost time). Summary of Agency Actions Agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleState Agencies Bulletin No. 2165
… dated 06/06/2023 covering PEF employees at the NYS School for the Blind and NYS School for the Deaf provides additional payment information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentCity of Long Beach – Budget Review (B21-7-6)
… and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
Previous Accounting Releases January 2001 Accounting Reporting of Expendable and Nonexpendable Trusts
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsOpinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … a general ambulance service or a combination thereof on a town-wide basis or in an ambulance district, may fix a …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-53
… for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned additional duties in their capacities as board members, the board may fix their salaries at an amount …
https://www.osc.ny.gov/legal-opinions/opinion-91-53