Search
XII.4.A Vendor Requests for Payment – XII. Expenditures
… State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with … State Finance Law 109 requires vendors to submit a certificate to the Office of the State Comptroller OSC with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentCity of Little Falls – Financial Condition (2021M-54)
… pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted … Determine whether the City of Little Falls City Common Council Council and officials adopted …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Thurston Fire Company – Board Oversight (2016M-429)
… was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card … completes an annual audit of the Secretary/Treasurer's books and records. Update Company policies to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429DiNapoli Statement on Legislation Restoring Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… of Hempstead in Nassau County. The District is governed by an elected five-member Board of Commissioners. The … of claims and total dollar amount approved to be paid by the Treasurer. Prepare and file the District’s annual …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … New York Citys adopted $987 billion FY 2022 budget beginning …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetVillage of Nelsonville – Financial Operations (2012M-242)
… 2012-13 fiscal year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, … The purpose of our audit was to evaluate the Towns management …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162County of Rockland – Budget Review (B20-6-13)
… 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/2020/11/13/county-rockland-budget-review-b20-6-13State Comptroller DiNapoli Releases School District Audits
… $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total net assets - beginning 79,059,015 3,290,294 82,349,309 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… County, has approximately 1,600 residents and is governed by an elected five-member Town Board. Operating expenditures … audit of the Supervisor’s records and reports, as required by law. Key Recommendations The Supervisor should attend …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Opinion 99-4
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … services of agents, employees and facilities of a town, in furtherance of the IDA's corporate purposes, and pay the … an agreed proportion of the compensation or costs. This is in response to your inquiry regarding the authority of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Unified Court System Bulletin No. UCS-324
… Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background Chapter 1 of the Laws of 2023, which … in graded positions in Bargaining Units 86, 88 and CT. In addition, employees must have completed eight years or … positions in bargaining units other than 87, 86, 88 and CT or where the resultant salary is less the maximum of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 1589
… Salary Increases and provide instructions for payments not pr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0State Agencies Bulletin No. 1262
… Purpose To inform agencies of OSC’s automatic processing of the September 2013 Performance Advances and provide … and Technical Services Unit – BU05 with a Pay Basis Code of 21P or CAL who meet the eligibility criteria Background … To inform agencies of OSCs automatic processing of the September 2013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1262-september-2013-public-employees-federation-pef-performance-advances-payCUNY Bulletin No. CU-271
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain … in Bargaining Units T8, TC, GA and AJ Background Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-representedState Agencies Bulletin No. 2224
… increase the salary by applying 3.00% rounded to the nearest cent. If the employee has a Comp Rate Code of ANN and … increase the salary by applying 3.00% rounded to the nearest dollar. If the employee has a Comp Rate Code of ANN, … increase the salary by applying 3.00% rounded to the nearest dollar OR increase the salary to the Job Rate based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increase