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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in … contract with the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Hempstead – Budget Review (B7-16-4)
… that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Fine Fire District – Board Oversight (2023M-81)
… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … officials generally agreed with our recommendations and have indicated they plan to take corrective action. … audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Wyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to … by law. Key Recommendation This budget review did not have any recommendations. … The purpose of our budget review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Trumansburg Central School District – School Lunch Operations (2015M-171)
… District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to students and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Divorce – State Correction Officers and Security Hospital Treatment Assistants Plan
… … State Correction Officers and Security Hospital Treatment …
https://www.osc.ny.gov/retirement/publications/1525/divorceOrdinary Death Benefit – Special 20- and 25-Year Plans
… has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to … cards was turned over to the state's Abandoned Property Fund. "Although gift cards are a popular purchase during the … To find out if you are owed money, visit www.osc.state.ny.us . Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 2173
… employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicState Agencies Bulletin No. 708
… from eligibility based solely on the employee's salary or status. Employees will be held harmless (and therefore …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 674
… taxes and must be reported as income on the W-2. New York State will not withhold federal income taxes. However, State, local and Social Security/Medicare taxes must be … is not considered salary for the purposes of computing retirement benefits. Employee's Paycheck/Advice Fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/674-reporting-taxable-value-personal-use-employer-provided-vehicles-2006Vendor File Advisories
View Vendor File Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisoryAccounts Payable Advisories
View Accounts Payable Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… As a result of these operating surpluses, the accumulated fund balance exceeded the statutory maximum of 4 percent of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent limit, District … reserves and have continuously increased the amount of fund balance appropriated which has gone unused for the last …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Laurens – Budgeting Practices (2013M-204)
… budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did not segregate the … financial plan or adequately monitor the Village’s water fund. As a result, the water fund’s year-end fund balance …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Caledonia – Financial Management (2013M-363)
… estimates for revenues, expenditures and appropriated fund balance. The Supervisor did not provide each Board … of revenues and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund operations. Provide the individual Board members with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Utica City School District – Financial Condition (2013M-341)
… consists of seven elected members. The District’s general fund budgeted expenditures for the 2013-14 fiscal year are … budget. However, they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As … operations. Key Recommendations Reduce reliance on fund balance as a financing source and continue to evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Wainscott Common School District – Financial Condition (2013M-268)
… actually used less than $1.9 million of the appropriated fund balance during this period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing years’ … operational needs or the use of unexpended surplus fund balance in a manner that benefits the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268