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Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, while others have …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualIX.12.C State Responsibility – IX. Federal Grants
… on rare occasion inefficient cash management practices by one or more state agencies may unnecessarily inflate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… for local governments in May fell 32.3 percent compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. Sales tax … period of the pandemic’s effects, local governments have received $824 million (19.2 percent) less in sales tax …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Of the initial report’s five audit recommendations, one was implemented and four were partially implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… for nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Agencies Bulletin No. 2303
… Thursday morning for approximately one hour beginning on April 21, 2022. Please note, this disruption will occur … record or updating the suppress DD Advice Print (Opt In/Out) option for printed direct deposit advices. This … should be directed to the Payroll Deductions mailbox. … State Agencies Bulletin No 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… bond issue totaling $541.1 million. A competitive sale of tax-exempt and taxable bonds is scheduled for March … New York on March 18, 2025, as set forth in the Notice of Sale published in The Bond Buyer on March 11. The bonds will … its right to change, amend or cancel this scheduled sale of General Obligation Bonds. A copy of the Preliminary …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsContract Advisory No. 16
… Agencies should also advise their vendors to send only one copy of the completed report to each of the following: …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thContact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government Services and Professional … and requests for technical assistance. Email: localgov@osc.ny.gov Regional Offices Technical Assistance is available at …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 2006-10
… district (but see Town Law §198[12][b-e], concerning the sale or lease of all or part of the property or facilities of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2020
… action. If the employee does not meet the eligibility requirements for the salary increases but is subsequently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonOpinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Appeals case of People ex rel Church v Hopkins , 55 NY 74, which involved a clerk who had been appointed as … of the former and not to that of the latter office . (55 NY at 70-80; emphasis added). We find no subsequent case …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Agencies Bulletin No. 1166
… rate less than $7.50 for the period of the time the DRP money was collected. If the employee was at the hourly rate … If not the agency needs to determine the amount of money that was deducted for the period of time the hourly … to run Locked Query 48 to determine if all of the DRP money was refunded, if not, the difference needs to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… oversee this contract has cost county taxpayers a bundle and left the courses in poor repair,”DiNapoli said. “Had … been aware of its growing financial difficulties earlier and could have addressed the courses’sub-par conditions … Monroe County contracted with Tindale to operate, maintain and manage the Durand Eastman, Genesee Valley and Churchville …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersOpinion 88-42
… to villages. In Opn No. 79-131, we expressed the view that one municipality should not be permitted to receive a … exist here since the right of set-off is being used by one municipality against another to effect a distribution …
https://www.osc.ny.gov/legal-opinions/opinion-88-42