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State Comptroller DiNapoli Releases Municipal Audits
… Office. Town of North Elba – Cash Collections (Essex County) Auditors determined the town clerk did not … provided limited guidance on financial responsibilities and the board did not establish any supplemental financial … The treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. Most claims were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… but many units are sitting vacant even though thousands of seniors are on waiting lists for them, an audit released today by New York State … (HDC) properly oversee the awarding of housing to seniors and a program that assists senior homeowners. “New … but many units are sitting vacant even though thousands of seniors are on waiting lists for them an audit released today …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsDivision of Housing and Community Renewal Bulletin No. DH-136
… not automatically processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 0510, … October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic … effective October 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500 . Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… For select statewide audits, you may also receive a draft global report in addition to the individual audit report. Your response to the draft global report should address the specific global issues discussed in that report. Please note that we …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansAccounts Payable Advisory No. 11
… Changes have been updated with the following information. In order to help Citibank apply credit card payments … to Citibank. Accordingly, when Business Units create a voucher to pay under these vendor numbers, SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankAccounts Payable Advisory No. 25
… should not enter confidential information in the invoice number, invoice description, and comments fields of a … account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical information; and … was not designed to hold confidential information, please contact SFS immediately at [email protected] and provide us …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNiagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Enlarged City School District of Troy – Leave Accruals (2014M-144)
… if District employees received and used leave accruals in accordance with employment contracts or collective … The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The District is … by more than $613,000 annually by moving students in special education classes at BOCES to in-house classes. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 million of which only $340,000 (25 percent) was used to finance … will not be used to fund operations. Develop and adopt a fund balance policy to ensure levels of fund balance are …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108State Agencies Bulletin No. 2055
… provides for payment of performance advances on October 1 to eligible CSEA employees based on the 04/01/2022 Salary … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade 600), which are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceOpinion 90-4
… BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … 22-2200: A village may dredge a privately owned pond within the village where such pond is an integral part of the village's drainage system and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 97-25
… a sign maker who has been found to have drawn sketches of signs for applicants to annex to their applications to the … applications, the board member constructs and installs the signs for the clients under the approved application. We … compensated for the construction and installation of the signs. Under these circumstances, you ask whether the town's …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 2039
… entered into Time Entry using the Adjustment Code APB (Adj PSB). Please note: The systematic retroactive adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsState Police Bulletin No. SP-255
… between New York State and NYSPIA and provides for a retroactive three percent (3.00%) increase to the general salary in April 2023, April 2024 and April 2025 for Investigators in Bargaining Unit 62. Effective Dates: The April 2023, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateFiscal Stress Monitoring System Statistics
… the past decade. For more detailed information on how FSMS works, including the measures used to determine fiscal stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleWyoming Central School District – Financial Management (2016M-67)
… Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, … is in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
Schroon Lake Central School District Financial Condition 2014M145
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364