Search
Opinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Appropriations and Expenditures (payment of the expenses of volunteer firefighters attending emergency …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 1179
… To inform agencies of the procedures for the payment of Location Pay, Location Pay Mid-Hudson, Inconvenience Pay and … Seasonal employees who meet the eligibility criteria in M/C Bargaining Unit 06 Background Chapter 214 of the Laws … using the code LCS (Seasonal Location Pay 8 Hours) for the first Location Lump Sum Payment for those employees who work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Purpose of Audit The purpose of our audit was to examine internal controls … in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … approximately $5 million. Three of these reserve funds are overfunded. Key Recommendations Develop realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Opinion 95-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the proper distribution of county sales tax revenue when the county and several cities within the county each impose a …
https://www.osc.ny.gov/legal-opinions/opinion-95-3XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… campaign committee, the Friends of Richard Thomas (“FORT”). After winning the mayoral election, Thomas … campaign committee bank accounts revealed that Thomas used FORT funds for personal use, stealing approximately $12,900. … that two separate payments that he issued to himself from FORT, totaling $8,900, were "reimbursements." An analysis of …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardExamination of Unemployment Insurance Benefits 2016 Annual Report
… Purpose The objectives of our examination were to determine if payment requests and … overpayments totaling more than $1.6 million. Based on the overpayments we identified, DOL assessed $217,290 in … The objectives of our examination were to determine if payment requests and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Comptroller DiNapoli Releases School Audits
… Payroll calculation errors cost the district $3,638. In addition, errors totaling $9,100 occurred with manual … only paying for transportation for students that lived in the district. Auditors requested documentation for 300 … that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualMessage from the Comptroller – 2023 Financial Condition Report
… Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … $111.7 billion in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in … It highlights major issues in programmatic areas ranging from public health to public safety, energy and the …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planAlternatives For Children – Compliance With the Reimbursable Cost Manual
… (Alternatives) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and … The audit covered expenses reported on Alternatives’ CFR for the fiscal year ended June 30, 2015, and certain … costs that Alternatives reports to SED on the annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's … developed financial plans to address these needs. City of Poughkeepsie – Budget Review (Dutchess County) Auditors … of Colchester Town of Greene Town of Kortright City of Poughkeepsie and Summitville Fire Company …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kew Gardens SEP, Inc. (Kew Gardens) on its Consolidated Fiscal Reports … Determine whether the costs reported by Kew Gardens SEP Inc on its CFRs were properly documented programrelated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… terminated after January 1, 2015 will be converted at Go Live. Background The Office of the State Comptroller is … Effective Dates All changes for 9.2 are effective at Go Live, scheduled for March 15, 2021. Conversion Changes Plan … Code Election Options - Percent Agency Actions Upon Go Live, agencies must use the new USA-Pension Plans page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92DiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… and address spending growth, particularly for its largest cost drivers. Proactive and prudent fiscal choices in the … and public health measures in FY 2027. However, much of this funding will have to be renegotiated next year. The … rising social services, partially offset by better-than-projected property and personal income tax revenues. When …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stability