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Comptroller DiNapoli Releases Municipal Audits
… Town of Cohocton , a budget review for the City of Yonkers and an audit of parkland alienation in 11 municipalities. “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Elmira , Village of Hunter , Village of Irvington , Long Island Workforce Housing … fund, both of which have fund balance deficits. Village of Hunter – Cash Receipts and Board Oversight (Greene County) … office completed audits of the Town of Elmira Village of Hunter Village of Irvington Long Island Workforce Housing Act …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ … 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsCity of Newburgh – Budget Review (B6-16-17)
… The City continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a … on one-time revenue from the anticipated real property sale. Review the adequacy of contingency appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17City of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Village of Suffern – Budget Review (B23-6-2)
… the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York … Key Findings We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2City of Olean – Budget Review (B1-13-2)
… each department in the general fund budget, rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2State Agencies Bulletin No. 1826
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade … 2020 CSEA Performance Advance provided the employee: Is in a BU02, BU03, BU04 or BU47 position on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1826-april-2020-civil-service-employees-association-csea-performanceIX.2.B Terminology – IX. Federal Grants
… Systems (GMS), and the Payment Management Systems (PMS). Grant Award Status describes the status of awards … a contract status of “ACTIVE”. Payment Management Systems (PMS) enable the state to draw funds from the U.S. Treasury … York State include voice response or telephone, ASAP, G5, PMS, IDIS, etc. Federal drawdowns are usually initiated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … Education Department to ensure that State aid is paid in a timely manner. Consider using the available cash resources …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bethany , Bridgehampton Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In … P DiNapoli today announced his office completed audits of the Town of Bethany Bridgehampton Fire District Town of …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jTransportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year After … a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse Than in … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The … a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse Than in … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s operations, District … that was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementUnified Court System Bulletin No. UCS-151
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform Blazer Allowance payments processing and Time Entry procedures. Affected Employees Eligible … in Negotiating Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 Effective Date(s) Uniform Allowance and Uniform Blazer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metrics