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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232IX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). … will be discussed with agencies on an individual basis to ensure that transaction processing and reporting … is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsDiNapoli 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-bondsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by … It has consistently been ranked as one of the best managed and best funded plans in the nation. Links Fund’s historic value …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24SUNY Bulletin No. SU-312
… are affected. Effective Dates Effective 08/19/2021 for 21P employees, paychecks dated 09/15/2021 and effective … the new contract row on the Contract Pay page. Reporting Retroactive Changes in Comp Rate Code 21P to CAL Place the … employees who worked Summer Session. Tax Information The Salary Lump Payments (SLS and SLO) are supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. … general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 … treatment processes and costs. The Town bills the Village for its share of all wastewater processing costs. Retirees …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73CUNY Bulletin No. CU-606
… January 2018 Increments and provide agency instructions for payments not processed automatically. Affected Employees … criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be … as follows: Current Code Updated Code 0101 0101 if the new salary is below the ‘last one-year step’ 0101 1118 if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … state that these are not required, but may be used at the business office’s discretion. Additionally, although the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen may not be a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-89-46State Agencies Bulletin No. 1917
… agency instructions for processing the 2021 Institution Teacher Summer Session Payments. Affected Employees Teachers … Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic … outlines the number of contract days for each Department. Retirement and Deduction Information For Calendar (CAL) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1917-procedures-processing-2021-summer-session-payments-institution-teachersEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing … 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyBank Street College of Education – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the … education services through rates established by SED. The reimbursement rates are based on the financial information … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-461
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 2012. Background The District is a district corporation of the State, distinct and separate from the Town of Colonie …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, … The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District officials did not … plan or use a competitive process when procuring goods and services for the recent capital improvement project (CIP) …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Killawog Fire District – Controls Over Financial Operations (2013M-111)
… 17 years ago. District officials were unable to provide us with formal documentation of the establishment of this … an annual audit of the Treasurer’s records or contract with an independent auditor to perform such an audit. Key … Audit the Treasurer’s records annually or contract with an independent auditing firm to do so. … The purpose of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194