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City of Johnstown – Financial Management (2020M-134)
… Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsVI.5 Project Budgets – VI. Budgets
… of the Federal Grant. For an agency to transact on a project within a fund designated as “Federal”, the … also be associated to the project. For additional guidance on how to associate a specific federal fund and the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsDiNapoli: Capital Planning Problems Persist at NYRA
… P. DiNapoli. “Sound business practices include both long-term and short-term capital project planning, but my auditors discovered … law, a percentage of VLT revenue from the casino goes to fund education. For the period January 1, 2012 through June …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraComptroller DiNapoli Releases Municipal Audits
… that they provided any services to the company. Town of Cortlandville – Improving Private Property (Cortland … time. The constitution generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… real property tax a local government can raise in a single year. In 2012, only seven municipalities had used 80 percent … The Property Tax Cap, which is more commonly known, limits year-over-year growth in levy and can be overridden. The CTL limits the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Summit provides a wide … costs must comply with RCM requirements. For the fiscal year ended June 30, 2013, Summit reported approximately $4.25 … special education programs. Key Findings For the fiscal year ended June 30, 2013, we identified $28,176 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1752
… of the Department of Transportation, the Division of State Police, or the Office of Parks, Recreation and Historic … Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1752-2019-csea-tool-allowance-paymentState Agencies Bulletin No. 1600
… of the Department of Transportation, the Division of State Police or the Office of Parks, Recreation and Historic … Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-paymentState Agencies Bulletin No. 1658
… of the Department of Transportation, the Division of State Police, or the Office of Parks, Recreation and Historic … Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1658-2018-csea-tool-allowance-paymentState Agencies Bulletin No. 2164
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2024. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC-230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksOSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsChart of Accounts
… Control-D Report Report Name Posting Frequency Description of Report NHRP707 Weekly - …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… more than 30 percent of income on rent. Hispanic and Black households make up disproportionate shares of New York … still have been unable to pay rent. Hispanic and Black households represented the largest groups not caught up on rent payments. Rent arrears for Black households have grown fastest in the period since April …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskControls Over Cash Advance Accounts
… period April 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsTown of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Agencies Bulletin No. 2176
… Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and CSEA and the Office of Employee Relations (OER) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2176-2023-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2174
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and CSEA and the Office of Employee Relations (OER) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2075
… Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and the Civil Service Employees Association (CSEA) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2075-2022-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2074
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-represented