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Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never been …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23City of Troy – Budget Review (B19-5-8)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a tax …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Newburgh – Budget Review (B19-6-11)
… payments does not include appropriations for budgeted layoffs in 2019, and may not be sufficient if the layoffs do not take place until 2020. The budgeted $50,000 … may be underestimated by up to $291,000, based on proposed layoffs. The proposed $581,000 in contingency appropriations …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11XV.6.A Split Payroll – XV. End of Year
… 2025-26 60%/6 days 2026-27 2026-27 Institutional April 1, 2027 100%/10 days 2026-27 0%/0 days 2027-28 Administrative April 7, 2027 50%/5 days 2026-27 50%/5 days 2027-28 Institution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to … but who are holding a longevity, needed an FIS salary to update the salary each April with a Performance Advance. … To update the current Security increment code system to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 329
… Purpose To ensure that the correct deduction calculation routine and the correct deduction amounts are inserted in the General Deduction panel. Effective Date This change will … To ensure that the correct deduction calculation routine and the correct deduction amounts are inserted in the General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. Capital assets, … for land, land preparation, library books, construction in progress, and infrastructure assets reported using the … depreciated over their estimated useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsProposed Regulations
… the Metropolitan Suburban Bus Authority; the MTA Capital Construction Company, [and] the First Mutual Transportation … revenues that lower a gap in any given fiscal year. (j) Subsidiary shall mean a corporate body or company: (1) …
https://www.osc.ny.gov/legislation/proposed-regulationsHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Canastota Central School District - Financial Condition Management (2019M-174)
… complete report - pdf] Audit Objective Determine whether the District officials effectively managed the District’s financial condition. Key Findings District officials could improve their management of the District’s financial condition. We found: Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mVillage of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… complete report - pdf] Audit Objective Determine whether the Town Board: Adequately managed the Town’s financial condition, and Ensured that Town … have prohibited interests in Town contracts. Key Findings The Board has not adequately managed the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The former Clerk-Treasurer did not calculate health insurance benefits in accordance with the employee handbook. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Opinion 94-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (for … Whether the approval of the State Comptroller is required in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Contract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Executive Law. Each year, NYSLRS sends a Member Annual Statement (“MAS”) to each of its approximately 675,000 … no later than the third Friday of June. NYSLRS expects Statement reprints to begin in July of each year and run …
https://www.osc.ny.gov/procurement/c001148New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… unprecedented issues facing New York state over the coming year, including multiple threats to the state’s … statutory debt capacity are also growing concerns. "In the coming weeks, my office will thoroughly review the Executive … unprecedented issues facing New York state over the coming year including multiple threats to the states …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal