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Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … – Audit Follow-Up (Delaware County) Auditors issued a report in January 2020 identifying areas of improvement … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsCommunity Development Block Grant – Federal Funding and New York
… Emergency Management Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state … of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the … Office of Employee Relations has approved funding for the payment of Work Related Clothing Allowances for Bargaining Units 03 and 04 and Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03Calculating Days Worked – Legacy Reporting
… period to make up unpaid leave in another. Employees of School Districts and BOCES School districts and BOCES differ from other employers in … are evenly divided based on the pay periods within the school year. Since the salary is being evenly divided per pay …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedUnified Court System Bulletin No. UCS-163
… paid immediately. Part-time employees are eligible for the full Uniform Allowance or Uniform Blazer Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andDivision of Housing and Community Renewal Bulletin No. DH-14
… the increase. If the employee’s Job Data information does not match the information on Position Data, a row will … for service dates on or after 3/25/04, the payroll system does not consider the AC230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesState Police Bulletin No. SP-120
… Purpose To inform the agency of OSC’s automatic processing. Affected … Increase Bargaining Unit 07 4% salary increase rounded to the nearest dollar for employees in Bargaining Unit 07 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-120-2010-salary-increase-state-police-employees-represented-policeAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … recovery. The city’s outlook has improved, a result of some good fortune and more proactive planning, but it can …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Police Bulletin No. SP-111
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-111-education-payment-employees-represented-police-benevolent-associationDiNapoli: External Risks Threaten NYC Budget
… the city's budget, according to a report released today by New York State Comptroller Thomas P. DiNapoli. "While the city … risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetState Agencies Bulletin No. 1043
… Purpose To inform agencies of the content information for the 2010 Form W-2. Background According to IRS Publication 15, Circular E for 2010, and the Instructions for Form W-2 (Wage and Tax … 3 and 5) Box 13 Checkboxes A check mark is placed in the Retirement Plan box and/or the Third Party Sick Pay box if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010Unified Court System Bulletin No. UCS-352
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … of the salary grade. Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes … Annual Addl Earnings (to prevent making another payment) Retirement Information: The UCS JLP payment is not part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentTown of Mayfield - Town Clerk (2016M-29)
… bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not … collections in the Clerk’s computer system and report them on the Clerk’s monthly report, deposit all collections in the … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Royalton-Hartland Central School District – Financial Condition (2015M-275)
… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275