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Office of Operations: 2025 Virtual Fall Conference
… components of the Annual Comprehensive Financial Report (ACFR), Sole Custody reporting and the Schedule of …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedTown of East Hampton - Budget Review (B20-7-10)
Determine whether the significant revenue and expenditure projections in the Towns tentative budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through … The purpose of our audit was to examine Justice Court receipts for the period January 1 2012 through December …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population … The purpose of our audit was to review the Towns capital projects for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Edinburg – Justice Court Operations (2014M-226)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226City of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … sales, utilities gross receipts and consumer protection bureau may not be achievable. The City will incur additional … sales, utilities gross receipts and consumer protection bureau and amend as necessary. Adjust the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Long Beach – Budget Review (B20-7-3)
… budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue … Key Recommendations Discontinue reliance on proceeds of long-term debt to finance recurring operating expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in metered water revenue and $2.67 million in sewer rent revenue. However, based on collections of water and …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is … The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the Supervisor and to State …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the … year, even though our Office sent out several notices to remind the Supervisor of the filing deadlines and offers …
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)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
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)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
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)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
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)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is likely underestimated by a …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Town of Candor – Fund Balances (2014M-157)
… objectives and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major … any policies or procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their various …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… current fiscal year, December results are also affected by a newly established tax structure, the Pass Through Entity … Cash Report released by New York State Comptroller Thomas P. DiNapoli. This includes the $10.2 billion collected from … Year-to-date, consumption and use tax collections totaled $14.8 billion, 23.1% or $2.8 billion higher than the same …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingXV.6.A Split Payroll – XV. End of Year
… will generally apply to all funds except Federal Funds and Capital Projects Funds. Fiscal Year Payroll Check Date used … 50%/5 days 2026-27 50%/5 days 2027-28 Institution Payroll Payday is the Thursday following the end date of the payroll period. Administration Payroll Payday is the Wednesday at the end of the payroll period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payrollCapital – 2021 Financial Condition Report
… for 52.4 percent of all capital projects spending in SFY 2020-21, down from 57.1 percent five years earlier. … with State resources by the State’s public authorities in recent years; and Projects funded with extraordinary … At the end of SFY 2020-21, the State reported $111 billion in capital assets, an increase of $1.2 billion (1.1 percent) …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalState Agencies Bulletin No. 1706
… Military and Naval Affairs, employees in Bargaining Unit DM and Benefit Program DMN will be eligible to participate in … plan will be reported in Box 12 on the employees Form W-2. Questions Questions regarding this bulletin can be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Agencies Bulletin No. 1743
… agencies with information regarding OSC’s revised tax refund policy for employees who were/are on a paid Workers’ … that are entered timely by agencies will continue to refund Social Security, Medicare, Federal, State and Local taxes, if applicable. For these paychecks, the refund method in the Workers' Comp Earning Exclusions page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leave