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Town of Schaghticoke – Budgeting (2013M-239)
… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and … and user rates stable. However, this practice resulted in budgets that were not structurally balanced because they …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239DiNapoli: June Tax Receipts Down 17.3% From Last Year
… State tax receipts in June were down $1.5 billion or 17.3 … percent from the previous year, according to the monthly state cash report released by State Comptroller Thomas P. … compared to $135.6 million a year earlier. The General Fund ended the month with a balance of $6.9 billion, $5.1 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearV.3.D Accounts – V. Chart of Accounts (COA) Governance
… Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred Outflows of Resources … Liabilities/Deferred Inflows of Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax … captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting Refunds and Reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… of our audit was to review the District’s transportation and custodial operations to determine whether there were … elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were approximately $78.6 and $78.7 million, respectively. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNewfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238State Agencies Bulletin No. 1924
… 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/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseCUNY Bulletin No. CU-619
… Control-D report will be available for agency use on 06/07/2018. This will give agencies time to correct … be sorted by agency code, then by employee. NHRP708 – Mass Increment Payment Exception Report This report is a … Number on the Job Data page but the Bargaining Unit, Salary Administration Plan or NYS Grade do not match. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 2280
… date may receive the 2024 payment upon the return from leave. The payment amount is based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2281
… which implemented the 2023-2026 Agreement between the State of New York and the Police Benevolent Association of New York State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuNew York City Construction Industry Booming
… years earlier. The industry is crucial to both the state and city, creating thousands of good-paying jobs and providing a key indicator that our economy is healthy.” … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… both financial reporting requirements and the effect on the State's financial position must be identified. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The District did not have a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Chateaugay Central School District – Leave Accruals (2016M-149)
… was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The cumulative effect of these errors is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Oversight of Weights and Measures Programs (Follow-Up) (2019-F-11) An … December 2017, identified systemic issues with the quality of the data the department relies on to administer the …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… back in federal spending – compared to a national average of nearly $1.22, according to a report released today by … New York ranked 46th in the nation in its balance of payments between the amount it generated in federal taxes and the amount of federal government spending it received. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… not reduced costs for ratepayers and debt levels continue to rise. DiNapoli noted that concerns regarding the cost and … Group (PSEG). As a result, ratepayers do not benefit from regulatory oversight, access to information, and cost … are not well-founded. DPS expressed concern with how storm costs were being tracked by LIPA and PSEG and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli: New York on Better Financial Footing
… state ended fiscal year 2013-14 with General Fund reserves at $2.2 billion, the highest level since the end of SFY … to the personal income tax that are scheduled to expire at the end of 2017, a $1 billion transfer from the State … 3.5 percent of SFY 2014-15 General Fund disbursements at the end of the fiscal year. This would represent the fifth …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footing