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Tioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The … seven Council members. The City’s budgeted expenditures for the 2011-12 fiscal year were $467.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fVillage of Victory – Audit Follow Up (2010M-35-F)
… The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fTown of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Village of Harriman – Audit Follow Up (2011M-182-F)
… The Board of Trustees is the legislative body responsible for managing Village operations. The Village’s budgeted … in the general fund were approximately $2.2 million for the 2010-11 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-fState Agencies Bulletin No. 130
… Agency may need to start or cancel a deduction for an employee with this code, using the Gen Deduction CD (Agency) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTown of Mooers - Cash Management (2020M-36)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-232022 Financial Condition Report – 2022 Financial Condition Report
… New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and …
https://www.osc.ny.gov/reports/finance/2022-fcrXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… Training Material is available in the PPM Process Area for guidance on updating a project: Assigned JAA Number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideInspector General
… and abuse within the Office and within the NYS Common Retirement Fund. The Inspector General vigorously … conflicts of interest or abuse in the OSC by an officer or employee relating to his or her office or employment, by a … of a committee of the New York State and Local Retirement System or of the Common Retirement Fund, or by a person or …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 92-54
… to the election or appointment of a municipal officer or employee. Section 802(1)(h), however, does not provide an … and corporation in which a municipal officer or employee has an interest by reason of stockholdings, when … or controlled directly or indirectly by the officer or employee. In addition, section 802(1)(b) provides an …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-36
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund … has developed an extensive park system and at least one of its parks is located in the village. The village has … of setting aside lands under section 277(1), it must make two determinations with respect to the proposed plat: (1) …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered to before the board member was elected to office, the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… but the area’s economy has shown resiliency, according to a report released today by New York State Comptroller … jobs and quality of life improvements remains pivotal to the community’s long-term success.” Despite the impact … the rest of the borough and city. This was due in part to community-led investments through the pandemic, stemming …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesXVI.3.A Financial Statements – XVI. Financial Reporting
… have different objectives and use the financial statements for different purposes. Some examples of these users include … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s … and between final budget amounts and actual budget results for the general fund; A description of significant capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsDiNapoli Announces State Contract and Payment Action for March 2017
… than 4,800 payments valued at more than $9.4 million due to concerns with fraud, waste or other improprieties. … seven days for contract reviews in March and two days to audit payments. DiNapoli releases this monthly notice to provide current information about the number and types of …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Click here to download the tables below as a Microsoft Excel file . … are defined as an agreement between two or more parties to provide an intangible service such as banking services, … the assessment of financial consequences of risk (e.g. retirement systems, insurance plans, etc.). 55092 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceSlingerlands Fire District – Professional Services (2014M-250)
… services in accordance with its purchasing policy for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding … District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250State Agencies Bulletin No. 1709
… agencies that the pensionable overtime earnings limit for Tier 6 ERS and Tier 6 TRS members for calendar year 2019 is $16,779 Affected Employees … regarding this bulletin may be directed to the Payroll Retirement mailbox. … To notify agencies that the pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employees