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Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with … the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and $522,373 in the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, …
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
… multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … filed. The required annual independent audit of the district’s financial records was not performed since 2012, …
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)
… has not properly accounted for and reported reserve funds and other restricted moneys. The Town Comptroller does … for in a debt reserve are transferred to the appropriate funds. Ensure that interfund loans are used in accordance with statute and the funds should be repaid as soon as possible and by the end of …
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 over its … 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a population of …
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 end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund … times in 2022, but the Fund posted positive results for the quarter,” DiNapoli said. “Market volatility may …
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)
… and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. …
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
… . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund pursuant to … (language) bill(s). 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the SFS Program. 36330 Appropriated Transfers FROM Other Funds Used to record transfers from another fund pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 2197
… in Control-D for review. This report provides agencies with the postage costs for the mailing of their employees' …
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
State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund reached a record estimated value of $1835 billion
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
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
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … 2022-23, governmental funds* reported a combined operating surplus of $14.5 billion, increasing the fund balance to $65.8 billion. The operating surplus included a $15.4 billion surplus in the General Fund. …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2307
… in Control-D for review. This report provides agencies with the postage costs for the mailing of their employees' …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 1932
… date of the Pay Change transaction. OSC Actions OSC will process the September 2021 Performance Advances, Promotion …
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
… of ANN on the payment effective date; and Did not have a withholding recommendation approved by the Division of the … a performance advance in the higher grade in April 2017. Withholding Recommendation If the agency determines the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOther Bulletin No. 45
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
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
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … rating date. Promotion Recalculation Employees who would have been eligible to receive the September 2020 Performance … Position Has Both Equated Grade and NTE Position and Job do not match FIS is Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et … and membership. A fire company must consent to a contract for the provision of fire protection outside the village and … of trustees, address, among other things, eligibility for fire company membership, the structure and functions of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-19City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly accounted for … own board of directors, which performs many District day-to-day management functions. The 2017-18 BID charge was … funds. City officials did not maintain adequate records to properly account for BID funds. BID charges exceeded the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283