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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… is in accordance with Board authorizations. Deposit all money collected intact and within three business days after …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically … on request of the Budget Director by OSC’s Bureau of State Accounting Operations. Click here to download the table … pursuant to statutory authority contained in permanent State statute or temporary authority provided in an annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersAkron Fire Department – Financial Activities (2014M-196)
… was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through … A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit … made payable to an educational institution, as required by the Department’s regulations. Ensure that the information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… management for the period January 1, 2012, through December 31, 2012. Background The Town of Lincoln is located … totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred because the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. … As a result, although the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… process. The village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general … balance policy or multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… and the funds should be repaid as soon as possible and by the end of the fiscal year. Develop a comprehensive fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Use of Federal Funding for Election Technology and Security
… remediation plan activities and that County Boards are moving forward with the needed security measures. … To …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityWainscott Common School District – Financial Condition (2013M-268)
… $1.7 million. Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing … For the same time period, the District increased the real property tax levy by more than $325,000. The District has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 2307
… BU, Journal ID, and date processed to OSCBudgetUnit@osc.ny.gov. Questions: Questions about the journal process can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 1932
… 2021 PEF Performance Advances. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 1569
… the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOther Bulletin No. 45
… Purpose To inform the State University Construction Fund of OSC’s automatic … Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andState Agencies Bulletin No. 1850
… which implemented the 2016-2019 Agreement between the State of New York and PEF, provides for a payment of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… the fire department, and the officers of the fire company with respect to the functioning of the village fire … In addition, the board of fire commissioners is vested with the care, custody and control of all village property of … §10-1014). The council of the fire department is vested with all the powers, duties, and liabilities of a board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-19City of Batavia – Business Improvement District (2017M-283)
… City has approximately 15,500 residents and is governed by an elected nine-member City Council. The Council created … association (DMA) is a not-for-profit entity governed by its own board of directors, which performs many District … exceeded the statutory limit for 11 of the past 13 years by a total of approximately $464,000 or an average of $42,000 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283City of Olean – Budget Review (B1-14-1)
… budget complies with the property tax levy limit set by statute. Key Recommendations Investigate the difference … the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. … …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerVillage of Morris – Fund Balance (2017M-58)
… approximately 600 residents. The Village is governed by an elected three-member Village Board. General fund and … the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58