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Saratoga County – Financial Condition (2013M-235)
… costs to run the facility. The total general fund balance decreased 41 percent, from $24.7 million at January … for a total of $13.7 million. While this decline in fund balance was planned by County officials to help keep property …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1677
… any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the amount to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksDiNapoli: Farms Generated $5.7 Billion for New York Economy
… producer of wine, with its wineries producing nearly 32 million gallons in 2017. The state has created a variety …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyAccidental Death Benefit – State Police Plan
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitState Agencies Bulletin No. 1411
… dated July 1, 2015 and Institution pay checks dated July 9, 2015 OSC Actions OSC has provided a spreadsheet of all … of these dates are as follows: Admin 7/1/2015 Inst 7/9/2015 Cycle Beg Date Cycle Beg Date Current 6/18/2015 … 7/1/2015 and June 30th for the Institution check dated 7/9/2015 to ensure that the Payroll files can be successfully …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9DiNapoli Releases May State Cash Report
… "The state's tax revenues did not make up ground in May and are still more than $1 billion lower than last year at … how current economic conditions are affecting individuals and companies, which in turn impacts state revenues." Through … Medicaid (up $2 billion primarily from federal sources) and education (up $1.1 billion). The General Fund ended May …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportProperty Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above projections. The state will … as a prudent step. Tax receipts through March totaled $82.9 billion which was $499.1 million above the Division of … latest projections for state fiscal year 2019-20. $463.9 million in debt pre-payments were made the last week of the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk … January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. … increases to 2 percent or the rate of inflation, whichever is less, with some exceptions. From 2017 to 2019, property … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 ). About the Program The … 54 facilities operated by the Department of Corrections and Community Supervision (DOCCS), 11 Office of Children and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followState Comptroller DiNapoli Releases School District Audits
… 2019, the surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding … fund balance totaled approximately $5 million and was 9 percent of 2019-20 appropriations, exceeding the statutory …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsRochester City School District – Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School Districts District proposed budget for the 202021 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… an accurate listing of bail, or maintain a reliable cash receipts record. Our review of Justice Orr’s records … Key Recommendations Maintain an accurate, up-to-date cash receipts record and an accounting for bail, as well as …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of … auditor or authorize a separate board of commissioners to audit claims incurred by that board and payable out of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesOpinion 95-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-22