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CUNY Bulletin No. CU-573
… the calculation process can be directed to the Payroll Retirement mailbox. … To notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-573-dc37-local-2054-dues-and-agency-shop-fee-increaseXVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining … the scope of what is and what is not included in the State's periodic financial reports and why. The principles … "agencies"), which are accounted for within the State's fund structure maintained or tied in with the SFS. It does …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewState Comptroller DiNapoli Releases Audits
… automated wait list (AWL) and approved by DHCR. However, in most cases, neither DHCR nor the development maintained … required to confirm that tenants were selected in the order they appeared on the wait list. One development … on the overpayments identified, DOL assessed $217,290 in monetary penalties to 137 claimants. As the result of the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 842
… report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, Additional Pay Amount and Part Time Percentage. Questions Questions about this Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/842-october-1-2008-increase-location-pay-and-mid-hudson-location-payClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and … Board of Fire Commissioners. The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key … invest District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Resources for Local Officials
… and Bulletins Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … three years. However, as a special act district with no fund balance to rely on, there is a risk that the decreasing … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and to issue debt of up to $9.8 million for water fund improvements. Find out how your government money is … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … The treasurer also did not properly reconcile the general fund bank account which resulted in an unaccounted for … to the treasurer in a timely manner. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-244
… automatically calculate retroactive payments resulting from the retroactive SOS (Senior Officer Series Differential) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0Unified Court System Bulletin No. UCS-245
… OSC will automatically calculate adjustments resulting from the retroactive Judicial Longevity (Earnings Code JLO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveGeorgetown Fire District – Board Oversight (2014M-264)
… Commissioners. Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The … procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 was 128 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… from each Town within the County. The County’s general fund operating expenditures for the 2011 fiscal year totaled … unrealistic estimates, and maintained substantial fund balances that were not substantiated by formal and … accurate expenditure and revenue estimates for the general fund budget. Develop a plan to effectively use and reduce the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… district. The bookkeeper could not provide the Board with fund balance amounts and the reconciled cash balances for each fund or special district. The Town did not file the required … Separately account for the financial activity and fund balance for each individual special district. Provide …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… State Comptroller Thomas P. DiNapoli today said the $150 billion federal Coronavirus Relief Fund (CRF) could have been better aimed to the localities, … or respond to the spread of the novel coronavirus. Most state and local governments have been slow to spend their …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Implications for the Future – 2023 Financial Condition Report
… to pre-pandemic employment levels. As of July 2023, the State had regained only 93 percent of jobs lost in March and … Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … deposits to statutory reserves to 15 percent of General Fund spending, and increased the maximum allowable balance to …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… estimates of expenditures, and the Village has excessive fund balance in the general fund. The Board has not adopted an investment policy, which … budgets, including establishing the appropriate level of fund balance to be retained at year end. Develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… in 2012. Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating … certain revenues in adopted budgets. Although the general fund reported an operating surplus of almost $1.5 million in … surplus resulted from $4.5 million of questionable inter-fund revenues. Had the Town not recognized this revenue, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations