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Village of Unadilla – Budgeting (2013M-143)
… fund, $243,285 for the water fund, and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond proceeds includes the proceeds of general obligation … short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs). Click here to download the … . SFS Account Title Description 36201 General Obligation Bond Proceeds Proceeds from the issuance of voter-approved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … received by the District, maintain detailed records of when funds are received, perform timely and accurate bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCapital – 2022 Financial Condition Report
… program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … Social Welfare purposes, up $508.7 million (64.1 percent). All other purposes, decreased by $263.1 million (15.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalSullivan County – Fiscal Stress (2013M-81)
… The purpose of our audit was to determine the financial health of the County and identify causes of any identified … is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of … resulting from a very significant liability of the Nursing Home receivables that will not be received and consider the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… local laws and ordinances. The City has an appointed City Manager who also performs the duties of the Director of … as required by the Charter, but rather by the City Manager. We found exceptions with the procurement of goods …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387City of Lockport – Fiscal Stress (2013M-330)
City of Lockport Fiscal Stress 2013M330
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli: MTA Faces Its Greatest Challenges in Decades
… has been slow to reverse the deterioration in service and its financial plan entails considerable risk, according to an … is seeking billions from the state and city to help fund its 2020-2024 five-year capital program, which could include … program was just 83 percent completed 13 years after its start date. In response to the deterioration in service, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesState Agencies Bulletin No. 1928
… or 04/01/2021 (Administration). Agencies must also review all subsequent rows to determine if additional updates are … next available sequence number. Agencies must also review all subsequent rows to determine if additional updates are … next available sequence number. Agencies must also review all subsequent rows to determine if additional updates are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-28
… the Laws of 2006, Civil Service Law Article 8, Section 130.10(c) and the 2003-2007 bargaining agreement between the … below the Job Rate for their current position on the 4/1/07 Salary Schedule are eligible for a Performance Advance if … for eligible salaried employees whose status on 9/27/07 (Institution) or 10/4/07 (Administration) is Active, Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-28-october-2007-performance-advances-and-longevityState Agencies Bulletin No. 1927
… Lag 04/02/2020 07/21/2021 Administration Extra Lag 03/26/2020 07/21/2021 Institution Lag 03/26/2020 07/29/2021 Institution Extra Lag 04/02/2020 … a Data Chg on the Job Action Requests page effective 03/26/2020 (Institution) or 04/02/2020 (Administration) using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2323
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, … in the Security Supervisors Unit. Effective Dates: The 2025 increases to Location Pay, Location Mid-Hudson pay, … effective dates and check dates: Pay Cycle/Pay Period Type 2025 Effective Dates (Earnings Codes LOC, LMH, CCP, FIN, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-command20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or Other prior … service on the last day of the month following the month in which you turn 65. If you are over age 65 when your … service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The maximum benefit …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… signatures. Malone Central School District – Payroll (Franklin County) District officials accurately paid … government money is spent at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because … Two of the District’s reserve fund balances are excessive. When considering the total operating surpluses and planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… or capital plans. Incompatible duties over the claims and accounts payable processes are not adequately segregated and … District’s actual needs, and discontinue the practice of adopting budgets that result in the appropriation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingState Comptroller DiNapoli Releases School District Audits
… by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. … Yates County) The board and district officials’ actions to manage financial condition were not transparent and more … 4 percent statutory surplus fund balance limit, however when unused appropriated fund balance is added back, surplus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits