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Public Officers – Membership and Enrollment
… a position of employment, rather than a public office. The State or local enactment creating the position refers to it … oaths of office shall be provided to the Office of the State Comptroller if requested as part of an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1City of Long Beach - Budget Review (B19-7-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable, … budget. They did not modify the proposed budget to reflect a budgeted increase in refuse and garbage rates until June …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Cost-Saving Ideas: Legal Requirements
… and town or county improvement districts. These funds may be used to fund repairs to capital improvements or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Village of Franklinville – Police Payroll and Water Accountability (Cattaraugus County) Department payroll payments were not adequately supported and leave time …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… State Comptroller Thomas P. DiNapoli today released an audit that found New York State Homes and Community Renewal’s (HCR) lax oversight of … response is included in the audit. Audit Housing Trust Fund Corporation: Oversight of the Residential Emergency …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersEmerging Manager Definition and Life Cycle
… program, independent of asset class considerations. The Fund’s Emerging Manager Universal Definition includes … Life Cycle Considerations Within a portfolio approach, the Fund and program partners seek to diversify exposure by stage … manager life cycle. Informed by the 2018 survey, the Fund considers the following guidelines when evaluating …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleTown of Maryland - Financial Management (2018M-121)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and … capital needs. Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by … equipment needs. Key Recommendations Develop and adopt a fund balance and reserve policy that establishes the level of …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Lansing Central School District – Financial Management (2015M-256)
… year total approximately $28.4 million. Key Findings Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. Budgeted … Key Recommendations Ensure that the amount of unassigned fund balance complies with statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney … about $552,000 of fund balance for 2014-15. The Board has not prepared and implemented a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Village of Potsdam – Financial Condition (2017M-61)
… work to eliminate deficits in the operating funds and to increase fund balance to the levels established in the …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Oxford – Financial Management (2016M-420)
… to monitor fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations … between funds and periodic estimates of fund balances. File the Town's AUD with the Town Clerk and OSC in a timely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420CUNY Bulletin No. CU-694
… Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the … Blue Collar Agreement between the City University of New York and various unions, including the International … Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $780.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0CUNY Bulletin No. CU-723
… Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the … Blue Collar Agreement between the City University of New York and various unions, including the International … Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $780.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentCUNY Bulletin No. CU-749
… Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet the … Blue Collar Agreement between the City University of New York and various unions, including the International … Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $780.50 Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-749-cuny-december-2022-uniform-allowance-paymentV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… for the travel event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. … prior to the employee’s departure – especially in cases of retirement or termination. However, there may be unforeseen … charges are under investigation by emailing creditcard@osc.ny.gov . Once the investigation is complete, the Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … $6,000 in proceeds from the sale of town scrap metal to fund parties. North Queensbury Volunteer Fire Company – … of the treasurer’s records was performed. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Challenging a Determination – Regional State Park Police Plan
… call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. … Regional State Park Police Plan information for PFRS …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determination