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Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Election Form for Sheriffs, Undersherrifs, and Deputy Sheriffs 25 Year Retirement Plan under Article 14-B (RS5495)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5495.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan Under Article 14-B (RS5497)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5497.pdfPayroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsIX.5 Federal Billing & Invoicing – IX. Federal Grants
… have been established in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As expenditures are recorded against the grant award via the project, those … have been established in SFS and Project Budgets are created agencies are able to start spending against the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… its budget in June 2018, it reached a labor agreement with District Council 37 and subsequently reached a similar …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… objectives in accordance with New York State law. Fund is required on all transactions. Fund is a balancing … in length. ChartField attributes have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is the ‘owner’ agency of the fund, whether …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are … P. DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… bylaws and a four-member Board. The Board is responsible for managing the Department’s financial activities. The … financial operations were adequately accounted for and reported. Also, it did not enforce the limited … code of ethics, or provide guidance to the Treasurer for recording and reporting financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… Recession economic turmoil, we still have some ways to go before we can truly consider ourselves financially … community members to support and provide a livable wage, good benefits, and stable housing." "I would like to thank … 12 percent from 2009 through 2013, but it dropped to 6.2 percent by 2017, the lowest level since 1990. Recent data …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesLivingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4New York’s Economy and Finances in the COVID-19 Era
… 2020 Edition Selected Economic Trends After Five Months, Jobs Recovery Varies Across New York Total employment in New … April, with a combined loss of more than 1.9 million jobs. After five months of partial employment recovery since … to feel the sharpest loss, with a net decline of 648,000 jobs, nearly 14 percent of its February total. Figures for …
https://www.osc.ny.gov/reports/covid-19-november-12-2020DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… overhaul its operations, we hope it takes a close look at what we found in this report and our recommendations.” The 2015-2019 MTA Capital Program is the latest approved capital program, with an original … that later needed to be corrected and cost additional time and money. Such “non-conformances” included guardrails …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… for the Southern District of New York, Thomas P. DiNapoli, New York State Comptroller, Shantelle P. Kitchen, the Special … Division of the Federal Bureau of Investigation (“FBI”), and George Beach, Superintendent, New York State Police today … (“MVFD”), on charges of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportState Agencies Bulletin No. 2192
… Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2299
… Dates: Effective for payroll checks dated January 9, 2025 (Institution) and January 15, 2025 (Administrative). OSC Actions: At the request of Civil … January 1, 2025 will remain at the same amount for the calendar year 2025. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1523
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ social security numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile social security numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reported