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VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… following are descriptions of the five budget entry types for Budget Transfers within a Business Unit: Apportionment – … segregation. A lump sum appropriation is an appropriation for which the budget bill does not specify 1) a particular … the MSC01 business unit or 2) a particular account code for those appropriations within the State Operations budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Burnt … board. Additionally, the board did not establish pay rates for program employees. Cayuga County Water and Sewer …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0How to Obtain Your Personal Records Under the Personal Privacy Protection Law
… 6-A of the Public Officers Law (§§91-99), is intended to protect your privacy by regulating the manner in which … correct information the Office of the State Comptroller (OSC) has on file which pertains to you. Personal Records You … symbol, mark, or other identifier such as an address). How to Make a Request Requests for access and corrections …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawSelected Financial Management Practices
… over the following financial management functions: cash and grant management, revenue and collection activities, procurement and contracting, payroll, and financial planning and …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would try and … are due back in court on May 6. The charges filed in this case are merely accusations and the defendants are presumed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeUnified Court System Bulletin No. UCS-280
… by Communication Workers of America (CWA), Local 1180 in bargaining unit SD will be affected. Employees represented by District Council 37 in bargaining unit SK who reside within the zip codes … gross wages, for tax withholding purposes, and reflected on the 2019 Form W-2 (Wage and Tax Statement). Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… [read complete report - pdf] Audit Objective Determine whether Weedsport Central … policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199NYC Budget Is Balanced but Risks Are Growing
… an additional $750 million in recurring savings. These funds could be used to mitigate the impact of adverse …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … can help reduce the financial impact of such expenses on your annual budget. Establishing and funding allowable … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOpinion 92-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … to be maintained. The town-wide general fund relied on revenue anticipation notes to fund operations. Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… difficulties recruiting qualified staff, and low pay for EMS staff compared to other occupations in health care … total number of local governments reporting expenditures for ambulance or rescue squads has remained relatively steady from 2012 to 2022. Expenditures for these services, however, have been rising, increasing by …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… Niagara Falls and are owned by ESD’s subsidiary, the USA Niagara Development Corporation (USAN). Only one of these …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal & School Audits
… lack transparency, circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hudson Falls – Information Technology (2025M-10)
… access and email, and to maintain various records, such as financial and personnel records and evidence files for the … The Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Comptroller Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman … New York Congressional delegation, to express his strong opposition to the Financial CHOICE Act , which was the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsState Agencies Bulletin No. 1269
… the taxable value of personal use of an employer provided vehicle and chauffeur services and provide instructions for reporting this … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-use