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Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate … and receipts. Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department … the funds were used for appropriate Department purposes. In addition, the Department officers did not file the 2023 or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… to a customer AR Item, such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with … the summary data for the deposit. The agency must enter all required fields, including a detailed description that … Agencies should not send payments to Treasury until all accounting entries have been successfully created and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… service costs associated with the State Police who patrol the Thruway that had been transferred to the state in …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsXII.8.G Payment Methods – XII. Expenditures
… This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… about 15 day prompt payment interest for qualified small businesses; Also updated to reorder X.5.I - Original … about 15 day prompt payment interest for qualified small businesses; Also updated to reorder X.5.I XII.5.I … about 15 day prompt payment interest for qualified small businesses and eInvoicing; Also updated to reorder …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreState Agencies Bulletin No. 702
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries. Affected … bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective … salaries of Executive Branch agency employees until all are completed. Overpayments resulting from salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended … with certain other funds to support these programs. All district students in temporary housing are eligible for … serve a total of 642,772 students (70.5 percent of all students attending traditional public schools in New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of General … intangible assets. To improve management of these assets, the state established the Statewide Financial System Asset … was tracked. The follow-up found that OMH implemented all four of the initial report’s recommendations. Department …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… Thomas P. DiNapoli. These designations were based on the State Comptroller’s Fiscal Stress Monitoring System … operating on a calendar year basis for FYE 2024, covering all counties and towns, 44 cities and 13 villages. This round … in Time or Filed Inconclusively Excel Spreadsheet Detailed List of All Municipalities in State and Fiscal Stress Scores …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… their fiscal year 2023 with a fiscal stress designation, the same as a year ago, according to a report released today … on a calendar year basis for fiscal year 2023, covering all counties and towns, 44 cities and 13 villages. This round … or Designated Inconclusive Excel Spreadsheet Detailed List of All Municipalities in State and Fiscal Stress Scores …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… in sales tax revenue in 2019, representing 9.7 percent of all local government revenue, according to a comprehensive … York City collected nearly $8 billion or 47.4 percent of all local sales tax revenue, although it only made up 8.7 … counties received $6.7 billion, or 40 percent, of all local sales tax revenue in 2019. Over the past two …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsXIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsComptroller DiNapoli Releases Municipal Audits
… to a board member for deposit. However, there was no audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… The Executive Budget holds down spending and boosts state … use of backdoor borrowing by state public authorities for all or part of the purposes of the Smart Schools Bond Act … would allow up to $2 billion in debt to be issued without all of the controls for issuance, structure and retirement …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … at a post-office located outside the boundaries of a school district may meet the requirements of General … If the newspaper also has a general circulation within the school district, the school district may publish notice of …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Disability Retirement – When Employees Retire
… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … as the employer, you also have the authority to file on behalf of your employee. When we receive a disability … the case and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement