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Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12

Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

CUNY Bulletin No. CU-664

… status: For all rate increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborer

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

State Comptroller Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of Riverhead officials adequately assessed the impact of the …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… on the financial operations of local governments across New York State. Some local governments have seen little to no … cities, towns and villages across the State. The Town of Riverhead (Town) is one of the local governments included in …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Rome (City) is one of the local governments included in our review. The City is located in Oneida County. Key …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14

Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)

… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To assess whether …

https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18

Adequacy of 2021 Budgets - Steuben County (S9-21-19)

… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … have decided to delay capital projects, which could result in future delays to other projects to maintain and … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …

https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19

DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District

… Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least $34,000 from her former employer, the … by filing a complaint online at  investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli and Acting …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-district

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… bonds refinance outstanding General Obligation debt issued for transportation, environmental and other purposes. “Thanks … Morgan Stanley & Co. LLC.  Specifically, the sales were for $211.4 million of bonds maturing in 2020 through 2024 … cost bid of 3.034202 percent. A summary of  bids  received for the Series 2019B Taxable Bonds can be viewed here:  …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds

State Agencies Bulletin No. 266

… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees … paychecks after July 18.  The notice informs employees of the following changes: Key Bank will only be required to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checks

Newspapers Available for Notice Publications

… Provided for compliance with New York State Abandoned Property Law, not for compliance with any other law. Select a county in the map below for a list of newspapers in that area. Any newspaper …

https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publications

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets

Livingston County Court and Trust Funds (2022-C&T-4)

… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1  These actions are recorded in the …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement

… SECTION OVERVIEW New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem rates established by the United States General … should refer to the GSA website for future, current, and past per diem rates. Please note the following differences …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdown