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Akron Fire Department – Financial Activities (2014M-196)
… and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a … financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
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)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate … is located in eastern New York State and has a population of approximately 303,000. The County Legislature serves as …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… It has consistently been ranked as one of the best managed and best funded plans in the nation. … State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… does not provide monthly reports timely to the Supervisor, or perform a monthly accountability of cash to liabilities. … entered into any contract with a volunteer ambulance squad or individual volunteers to provide an independent ambulance …
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
… transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which disbursements will be or have already been … and annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 2197
… 2023 W-2s Wage and Tax Statements postmarked no later than January 31, 2024. Undeliverable W-2s that cannot be delivered … (TAX960CB) for Direct Mailed W-2s will be available on January 12, 2024, in Control-D for agency review. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Securities **Funded during fiscal year; full year return not available A graph showing the Fund’s value since 1993 is …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionWainscott 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 … long-term operational needs or the use of unexpended surplus fund balance in a manner that benefits the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2307
… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… declined. As a result, the District’s annual contributions to the LOSAP had to steadily increase to ensure that there were enough assets to cover all benefits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1569
… and Naval Affairs BU46 Public Employment Relations Board BU66 Legislative Commissions BU79 Background Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOther Bulletin No. 45
… of OSC’s automatic processing of the April 2017 SCF M/C 2% Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by … if the employee’s Pay Basis Code is ANN Automatic Retroactive Processing OSC will automatically calculate …
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
… 2020 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Service Unit – … Agreement between the State of New York and PEF, provides for a payment of performance advances in September to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… opinion that, in relation to a fire company within a fire district, a fire company may establish offices such as "fire … the view that the board of fire commissioners of a district has control of the external affairs of the fire companies within the fire district and that the constitution and by-laws of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 1570
… agencies of OSC’s automatic processing of the April 2017 retroactive M/C Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1570-april-2017-managementconfidential-mc-salary-increaseState Agencies Bulletin No. 834
… regarding the following: Contract Pay and Additional Pay for contract pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … cause the contract to be automatically added. Reporting Retroactive Changes in Pay Basis Code Retroactive Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachers