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Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and … a fiscal and accounting entity with a selfbalancing set of accounts real and nominal for recording cash and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 99-6
… Efco Products v Cullen , 161 AD2d 44, 560 NYS2d 158; County of Jefferson v City of Watertown , 30 Misc 2d 534, 241 …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Comptroller DiNapoli Releases Audits
… issued in September 2020 found the office had taken steps to meet the requirements of EO 95 for the collection and … is a New York City-based organization authorized by SED to provide preschool special education services to children with disabilities who are 3 and 4 years old. The …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and … and evaluating the management of their assigned projects, and for recommending corrections in a written …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli Releases Bond Calendar for First Quarter
… and reofferings as follows: $1.40 billion scheduled for January, $600 million of which is for new money purposes and … in the first quarter compare to past planned sales of $9.11 billion during the fourth quarter of 2023, and $1.76 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterState Police Bulletin No. SP-162
… processing of the 2015 State Police Holiday Bonus Payment and to provide agency instructions for payments not processed … the 2007-2011 Agreement between the State of New York and the New York State Police Investigators Association … code of Leave of Absence/MLS or Leave of Absence/MTS) and who returns to the payroll prior to 10/31/16 may receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-162-2015-state-police-holiday-bonus-paymentState Police Bulletin No. SP-158
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … 2014 State Police Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-158-2014-state-police-holiday-bonus-paymentTown of Guilford - Justice Court Accountability (2018M-248)
… liabilities and compare it to reconciled bank balances. Pay unidentified funds to the JCF. The Board should: Consult …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Opinion 2006-5
… of office by local law subject to mandatory referendum. You ask whether the salary of an elected town officer, other …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW … properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7State Agencies Bulletin No. 1424
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… Purpose To inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1348
… of commuting to and from an employee’s home and his or her official work station and other trips unrelated to work. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… 2013, established an Open Data Website for the collection and public dissemination of publishable state data maintained … identify new high-value data sets to publish on Open Data and OGS has not consistently updated data already posted. … the problems identified in the initial audit. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1148
… to process retroactive Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal … Payment of $500.00 on the Additional Pay page: Earnings Code: LPS Effective Date: 4/7/11 (49xxx) , 3/28/11 (09180) or … date Annual Additional Earnings LPS amount will default in this field Earnings End Date: Enter the last date the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1891
… for employees who claim exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected … Employees who claimed exempt from Federal, State, and/or Local tax withholding in 2020 and employees who submit withholding certificates claiming …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in … an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204