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State Comptroller DiNapoli Releases Municipal Audits
… occurred and remained undetected for several months or years because monthly bank reconciliations are … analyses are not prepared. Auditors determined from January through June 2016, the cash on hand exceeded … known liabilities by between $1,963 and $2,168 for the six months reviewed. Herkimer County – Sales Tax Distributions …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, … were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsNY State Pension Fund and Church Commissioners for England Call for Exxon to Separate Board Chair and CEO Positions
… New York State Comptroller Thomas P. DiNapoli on behalf of the New York State Common Retirement Fund (the Fund) and Edward Mason, Head of Responsible Investment at Church Commissioners for … to require the board chair be an independent member of the board. The two institutional investors also announced …
https://www.osc.ny.gov/press/releases/2019/05/ny-state-pension-fund-and-church-commissioners-england-call-exxon-separate-board-chair-and-ceoHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In … and disbursed FFI tax proceeds totaling $332,504 in 2023 and 2024. Audit Summary District officials did not … The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion of the 2024 FFI tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsCity of Dunkirk – Budget Review (B24-1-10)
… – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Recovery Act; “Act” authorizes the City of Dunkirk (City) to issue debt not to exceed $18.5 million to liquidate the accumulated (actual) … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Agencies Bulletin No. 1286
… 2 Airport Firefighter 3 Training and Safety Officer Air Base Security Guard Senior Air Base Security Guard Air … Guard Inspector Effective Date(s) Payments may be made in Pay Period 18L, paychecks dated 12/18/13 (Administration). … in the 11/14/13 GOER memo, the payment to individuals is limited to $52.00 for 2013. In order to be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1286-2013-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1209
… 2 Airport Firefighter 3 Training and Safety Officer Air Base Security Guard Senior Air Base Security Guard Air … Guard Inspector Effective Date(s) Payments may be made in Pay Period 17L, paychecks dated 12/05/12 (Administration) … in the 11/08/12 GOER memo, the payment to individuals is limited to $52.00 for 2012. In order to be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1209-2012-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformCity of Amsterdam - Budget Review (B22-5-3)
… revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed budgets for the … City’s seven collective bargaining agreements (CBAs) have expired and another two will expire at the end of 2021-22. …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Oswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service … FIREFIGHTERS -- Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 843
… employees whose annual salary is below the Job Rate of the employee’s current grade on the 4/1/08 Salary Schedule are … a Performance Advance. Agencies must submit a Job Action Request using the Action/Reason code of DTA/USP (Data … This will give agencies time to correct employees’ records, if necessary, before the automatic processing takes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesDivision of Housing and Community Renewal Bulletin No. DH-50
… the Job Rate of the employee's current grade on the 4/1/10 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) year of service in such grade by October 1, 2010; and did not receive a Performance Advance in April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 1012
… (Administration) or 16L (Institution), agencies that enter Rein Leave transactions on the Job Data page for eligible … actions to update the record; If the effective date of the Rein Leave is before Pay Period 14L (Administration) or Pay Period 15L (Institution), the agency must enter the Rein Leave on the Job Data page and submit a Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 927
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 977
… Period 2 Beginning in Pay Period 2L, agencies that enter Rein Leave transactions on the Job Data page for eligible … actions to update the record; If the effective date of the Rein Leave is before Pay Period 1, the agency must enter the Rein Leave on the Job Data page and submit a Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/977-april-2010-performance-advances-graded-and-ns-equated-grade-employeesDiNapoli Releases August State Cash Report
… or 3 percent, from the same period last year to a total of $28.9 billion, according to the state cash report issued … DiNapoli. While tax collections for the first five months of the fiscal year were $102.6 million over the Executive’s … payments due in September will provide a better picture of the state’s revenue outlook for the remainder of the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beacon City School District , Brookfield Central … Performance Contracts , Vestal Central School District and Westport Central School District . "In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Comptroller DiNapoli Releases Municipal Audits
… or known trends for the town’s three sewer districts. As a result, the sewer fund’s financial condition has deteriorated … as budget status reports or bank reconciliations and, as a result, the board is not adequately informed of the village’s …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1872
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … duties. In addition, part-time and hourly employees must have worked in Bargaining Unit 03 for at least nine … Clothing Allowance of $65.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civil