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City 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-296City 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-330LaFayette 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-387State Agencies Bulletin No. 768
… salary that is based on the number of calendar days served at each statutory salary rate. To ensure that Members are … the number of calendar days served during the year at each salary rate. Divide the number of calendar days served at each salary rate (Step #1 above) by 365 and round to seven …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… on the Assembly Special Allowance payroll who serve all or part of the year and are Active on December 31, 2008 … who were appointed after January 1, 2008 (Action of New Hire or Concurrent Hire) and are still Active on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislature20-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-auditsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… of our audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. … HadleyLuzerne Central School District Financial Condition 2012M188 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188State 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-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 Agencies Bulletin No. 1730
… one hundred (100) work days in such grade during fiscal year 2018-2019; and Has a Pay Basis Code of ANN on the … equal to Job Rate 004X 004X if the new salary is below 10 Year Longevity Step 003X if the new salary is equal to 10 Year Longevity Step 005X 005X if the new salary is below 15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1730-april-2019-security-performance-advancesDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… Small businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … Small businesses with fewer than five employees grew over 10 in New York City during the COVID19 pandemic according to a …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… process by systematically creating a purchase order (PO) from an approved contract release or purchase requisition. … which the SFS auto-sources a PO, which are: Sourcing POs from staged contract releases on an approved agency contract … This creates a PO in an approved status. Sourcing POs from approved purchase requisitions that include only items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersOpinion 92-8
… LOCAL FINANCE LAW, §§10.00(a), 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the … costs of local highway and bridge projects (see L 1991, ch 329, §15[g], added L 1991, ch 330, §9; Public Authorities …
https://www.osc.ny.gov/legal-opinions/opinion-92-8State Agencies Bulletin No. 2052
The purpose of this bulletin is to provide information and processing instructions regarding the new health care and mental hygiene worker bonuses Health Care Bonus for eligible State employees of the Executive Branch the State University of New York and the City University of New York
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employees