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City of Long Beach – Budget Review (B18-7-5)
… which does not comply with the tax levy limit because it is $3,712,839 above the limit established by law. On May 1, … payments. Review our recommendations before the budget is adopted. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51423 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23State Agencies Bulletin No. 1748
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing Affected Employees … (Sunday) this calendar year, the actual lapse date used in the system is June 28, 2019. Background Appropriations … need to contact their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsComptroller DiNapoli Releases Municipal Audits
… credit card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0City of Yonkers – Budget Review (B17-6-11)
… and $563.6 million for the City. The 2017-18 budget is $38 million more than the City’s budget for 2016-17, an …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through … business office did not maintain accurate and supported leave accrual records for all School employees. The School does not require that all employees submit leave request forms. Those employees required to submit forms …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDefinitions – Contribution Stabilization Program
… by the total billable salary from all participating employers in a system for the fiscal year. Employer’s Average …
https://www.osc.ny.gov/retirement/employers/csp/definitionsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another … budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years of work to … today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… procedures. As a result, there is no independent review of leave time records. District officials do not ensure that … preparation of time records and for employees requesting leave time use. Restrict employee access rights to update and edit employee leave time in the payroll and human resource modules. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. … and supervisor did not ensure that all disbursements were for town purposes and that all water rents were properly … compliance with the credit card and procurement policies. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his community but chose instead to steal from it,” … former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsState Agencies Bulletin No. 1180
… that are affected by lapsing on 9/17/2012 or 10/1/2012. A link will be posted on the PayServ Bulletin Board on a weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsCity of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Opinion 95-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … or indigent volunteer and exempt firemen and their families. It is evident that the purchase of exercise … or indigent volunteer and exempt firefighters and their families. Consequently, the Association may not expend …
https://www.osc.ny.gov/legal-opinions/opinion-95-22School Tax Relief (STAR) Program (2012-MS-6)
… primary residences. Property owners are eligible for one exemption for a primary residence only. Local assessors … or entities not eligible to receive them. Our tests of one class of potentially ineligible exemptions at 46 sampled … claim a STAR (or similar) exemption in more than one state. Key Recommendations To State Policy Makers: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… percent of the Town’s 2012 budget expenditures. The Town does not have a formal change order policy that establishes …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… adequately ventilated or climate-controlled area that is protected from unauthorized access. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301X.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System … The Location section of the Vendor Record contains sets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.6.F Agency Draw Procedures – IX. Federal Grants
… the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending. In those instances, the state agency … has been granted which allows the use of state funds for federal program spending with the expectation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-procedures