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Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Town of Benson – Financial Condition (2013M-77)
… Hamilton County and has a population of approximately 190 people. The Town is governed by a Town Board which consists …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Comptroller DiNapoli Releases Municipal Audits
… of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , Town of Mooers … offsite location and develop a disaster recovery plan. Elmont Public Library – Board Oversight and Professional … of Bellport Berkshire Fire District Town of Champion Elmont Public Library Hornby Fire Company Town of Mooers and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96State Comptroller DiNapoli Releases Audits
… requirements for safety and quality of life on state waters in accordance with Navigation Law. However, auditors …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsOpinion 2007-5
… valuations. Absent a special act to the contrary (see 1980 Ops St Comp No. 80-551), those are the only circumstances … maturity" (General Municipal Law § 6-c [4]; see also 1989 Ops St Comp No. 89-36, at 87). …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Medgar Evers College – Controls Over Bank Accounts
… officials adequately assured that all Medgar Evers College (MEC) bank accounts were authorized and used only for … the Vice President of Finance and Administration at each college to ensure that each bank account complies with … Notification Form.” The Office of the UC notifies the college within five business days of the receipt of the form …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewComptroller DiNapoli Releases State Audits
… (DEC): Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) Auditors found DEC … to contract, the agencies were not required to maintain documentation supporting the basis for this determination. Auditors also found such documentation was often not prepared. In addition, the MTA …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of which the district did not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Village of St. Johnsville – Records and Reports (2015M-1)
… Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Mount Morris – Treasurer’s Office (2013M-65)
… 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of Akron – Selected Financial Activities (2016M-133)
… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Other Bulletin No. 54.1
… on the 04/01/2019 Salary Schedule) as of 03/31/2020; and Did not receive an ‘Unsatisfactory” evaluation on their last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 85
… the State University Construction Fund with instructions for processing the October 2025 SCF CSEA LLS payment. Affected Employees: … State University Construction Fund and CSEA which provides for payment of the 2025 Longevity Payment in October 2025 as … the State University Construction Fund with instructions for processing the October 2025 SCF CSEA LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilDiNapoli Releases January State Cash Report
… New York state collected $126.6 billion in receipts from April through January, which was $582.3 … million higher than the Division of the Budget’s (DOB) latest projections and $4.8 billion higher than initial … the latest projections released with the Executive Budget in January. “Tax collections continue to be higher than …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportState Agencies Bulletin No. 778
… taxes into PayServ, usually based on an invalid Form W-4 and/or Form IT-2104 that has been submitted by an … lower married rate. How many withholding allowances you claim (each allowance reduces the amount withheld). Whether … must contact the employee, request a new completed and signed W-4 or IT-2104 and any other applicable tax form, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding