Search
Hamburg Central School District – Capital Project (2014M-129)
… not approve all change orders and allowance disbursement forms, as required by NYSED. In addition, none of the allowance disbursement forms were approved by NYSED. We found that the equipment … Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings … amount of fund balance appropriated which has gone unused for the last four years. As a result, the District’s general …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… balances of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees … we found all deposits to be intact, the failure to deposit Trustee receipts in a timely manner increases the … investment policy setting forth the parameters under which money can be invested, and requiring FDIC coverage or other …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Akron Fire Department – Financial Activities (2014M-196)
… The Board elects a Treasurer who acts as the Department’s chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … grant money and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… city to build reserves and other budgetary cushion, but many of the potential fiscal issues facing the city remain … revenue enhancement, cost efficiencies and savings, track how its services are delivered amid changing staffing levels … markets and develop a reserve policy that systematizes how it builds up funds for a rainy day. Report Review of the …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesDiNapoli: Local Sales Tax Collections Grew by 14% in October
… year-over-year growth in October collections, with Yates County experiencing the largest increase at 173%. However, … the next largest growth at 29.8% and 21.2%, respectively. Chenango County had the steepest decline (-16.1%). Monthly … sales tax distributions made to counties and tax-imposing cities are based on estimates by the state Department of …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in … time last year. “As we head into a new year, local sales tax growth remains quite strong,” DiNapoli said. “Consumer … spending and a strong labor market have buoyed sales tax growth even as prices remain elevated. Local governments …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… million, decline in sales tax revenue in October, and all but eight counties in the state saw drops in collections …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… keep first responders on the job and help implement the delivery of the vaccine.” Regionally, November sales tax … has been on individual counties and cities. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberAccounts Payable Advisory No. 31
… 52022 Propane (non-vehicle use) Gas 52025 Gas Transmission Heating & Cooling Fuel Commodity 52030 H&C Commodity – Bio … Commodity – Wood 52041 H&C Commodity – Unclassified Fuel Heating & Cooling Fuels 52050 H&C - Transmission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsContract Advisory No. 3
… Amount, 3) New Begin Date, and/or 4) New Expire Date. Not all of these are required fields when creating an amendment; …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… 4.51%. “The equity markets had some difficult times in 2022, but the Fund posted positive results for the … quarter,” DiNapoli said. “Market volatility may persist in 2023, but the Fund remains well-diversified and built to … (6.24%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. … York State Common Retirement Fund Fund was $2541 billion at the end of the first quarter of state fiscal year 202324 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Agencies Bulletin No. 1165
To inform agencies of a Retirement days worked adjustment as a result of the 20112012 BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21CUNY Bulletin No. CU-310
… Code District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TX, U3, U6 $107.00 PL3 Note: This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1799
… garnishments no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for … writs of garnishments (creditor garnishments) and New York State tax levies. Affected Employees Employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District – Board Oversight (2024M-4), released in May 2024. The audit determined that the Board of Fire … No 1 Fire District Board Oversight 2024M4 released in May 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-f