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Village of Spencerport – Financial Management (2013M-134)
… financial management practices for the period June 1, 2011, through April 25, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… the educational institution and a report card with their GPA, is available for review to verify their eligibility for …
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 fund balance … Municipal Law’s financial filing and audit requirements. In addition, for seven consecutive years, an annual update …
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)
… to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An … The Town Comptroller does not record reserve activity in the financial system, instead she accounts for certain reserves separately and in some cases does not maintain any record of the reserves. …
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 internal controls … 2011 and 2012, respectively. Key Findings County officials have not ensured that the Department account clerks’ financial …
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
… the quarter. As of Dec. 31, the Fund had 43.49% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
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)
… February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town … Town ambulance service and related personnel, as well as how and if the Board wishes to continue providing 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
… Operations. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 2197
… The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 … and Tax Statements. Agencies incur mailing costs based on the accuracy of their employee addresses in PayServ. Our …
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
… on investments in the midst of global volatility thanks to our talented investment staff and our diversified asset … and Local Retirement System provides retirement security to more than one million active state and local government … Strong returns in recent years have resulted in back to back consecutive reductions in employer contributions in …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …
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
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2307
… please enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 1932
… to the Payroll Earnings mailbox. … State Agencies Bulletin No 1932 …
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
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOther Bulletin No. 45
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
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
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE Position and Job … the reason(s) the employee’s record was not updated: NYS Position Has Both Equated Grade and NTE Position and Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… fire departments, section 10(1)(ii)(e)(3) of the Municipal Home Rule Law authorizes villages to adopt local laws which …
https://www.osc.ny.gov/legal-opinions/opinion-90-19City of Batavia – Business Improvement District (2017M-283)
… properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the … with the statutory limit. … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283DiNapoli Statement on Sentencing of Special Education Provider
… in Cedarhurst, Nassau County, inappropriately charged New York City’s Department of Education (DoE) and other …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider