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Town of Lloyd - Financial Condition (2019M-108)
… Findings Budgeting practices resulted 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 … the practice of adopting budgets with appropriation of fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Permanent COLA
… retirement benefit. (Return to Top) Who is eligible? In order to receive your COLA, you must be: Age 62 or older and …
https://www.osc.ny.gov/retirement/publications/permanent-colaRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersOpinion 90-5
… opinion. LIBRARIES -- Library Trustees (increase in their number) EDUCATION LAW, §§226(1), 260(1), (2): Although the … library, the trustees are empowered to increase their number, subject to the statutory maximum. This is in reply to … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-38
… issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications (amount returned from the deposit for copies … of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL HOME … must return the entire amount of the deposit on plans and specifications for the performance of public work submitted …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… said. “I thank District Attorney Rain and Sheriff Kevin Wells for their partnership on this case.” As part of her …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… state budget makes important investments in education and health care, including mental health care, and provides significant, recurring funding to … state budget makes important investments in education and health care including mental health care and provides …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… Through various initiatives and legislative action, State agencies and departments may be reorganized, … was subject to prior approval by the Office of the State Comptroller (OSC), the reassignment requires OSC … agency. To reduce the Contract Amount in SFS, the State agency must reduce both the funds reservation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsIX.5 Federal Billing & Invoicing – IX. Federal Grants
Once an agencys Customer Contract Grant Award Project and Activities have been established in SFS and Project Budgets are created agencies are able to start spending against the project
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXIII.4 Overview – XIII. Employee Expense Reimbursement
… travel as part of their official duties should refer to: Chapter XIV, Section 10.B – Travel and Purchase Reward … Advisory Opinion regarding travel reward programs. Chapter XIII, Section 6 – Potential Tax Consequences of Assigning and Incorrect Official Station of this Chapter to understand the potential tax consequences of …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… Customer to create a revenue contract in the SFS, for Interagency billing and payment processing and to track … Refer to Section 3 - Vendor Registration of this Chapter for additional guidance on how to register a vendor. The VMU … a Business Unit needs to bill and/or track receivables for vendors that will provide revenues to only that Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersInventory Controls
… access to the floor. We found over 924 lightly used or new devices (e.g., desktop and laptop computers) that were … with an estimated value between $530,000 and $660,000. New, unused, and lightly used equipment was, in the past, … to destroy all discarded equipment, even equipment in new or like-new condition. Further, we identified areas where …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the … spent. The opinions and beliefs expressed by users on our social media sites are those of the users and do not … reflect OSC views or opinions. Comments posted on our social media sites are not considered formal public comment …
https://www.osc.ny.gov/help/social-media-use-policyOversight of Contract Expenditures of Palladia, Inc.
… during its budget process, specifically salary expenses shared between OASAS and non-OASAS programs and the details …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of School Safety Planning Requirements
… About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for schools …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsVillage of Clayton – Claims Auditing (2021M-81)
… report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims … and ensured written quotes were obtained for purchases and public works contracts. Key Findings The Board did not … Determine whether the Village of Clayton Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149