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Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Arkport Central School District – Network Access Controls (2021M-162)
… 92 unneeded network user accounts and nine user accounts with unnecessary administrative permissions. In addition, … basis and ensure that network user accounts provide users with appropriate permissions needed to perform their job duties. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Overview – XI. Procurement and Contract Management
… of those types of quick contracts to OSC for approval. In addition, Section 6.B - Quick Contracting–Construction of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45City of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Town of Dickinson – Fiscal Oversight (2014M-337)
… 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… this function, the agency must file a written directive with the Office of the State Comptroller. Please see the … of internal controls as “Satisfactory,” “Satisfactory with Weaknesses” or “Unsatisfactory.” Agencies hosted by the … streams and include a list of those payment streams with the certification form. The agency should perform a risk …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processVillage of Oxford – Justice Court Operations (2013M-219)
… (DMV). For example, $1,325 in collections was recorded with no corresponding deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; and we … but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not current …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Other Bulletin No. 52
… Benefit Program, and new Earnings Program will be set up with the effective date of 08/22/2019, paychecks dated … has created new codes for the following new data elements with respect to the employees and their positions: A new … row already exists for that date, the data will be updated with the new information with an Action Date of the date the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsCUNY Bulletin No. CU-622
… Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description 406 … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-622-cuny-june-2018-uniform-allowance-paymentState Agencies Bulletin No. 1735
… by Payroll Bulletin 1735.1 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to … The Minimum Wage Differential may be processed beginning with the following effective dates and check dates: Pay … to the Payroll Earnings mailbox. … To provide agencies with instructions for the new Additional Pay Earnings Code to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employeesCUNY Bulletin No. CU-591
… Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description 406 … eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… is overseen by the State Comptroller in partnership with the New York State Higher Education Services Corp. … promote transparency in government and provide taxpayers with better access to financial data. … Not only are …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2001-3
… a village to use "profits" from village water rents to fund general village purposes (1991 Opns St Comp No. 91-28, p …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Debt – 2023 Financial Condition Report
… $451 million or nearly 20 percent since SFY 2018-19. $55.9 billion of State-Supported debt, as defined in State law, … issued by public authorities without voter approval. $63.9 billion of State debt reported in accordance with Generally … New York State had the second highest debt burden in 2021, behind only California. It was sixth highest among all …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtDiNapoli: January Tax Collections Fall Short
… collections fell short of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a … the Budget is expected to issue a revised Financial Plan with updated revenue projections this week. Other findings … million below projections. The General Fund ended January with a balance of $10.4 billion, which was $241.5 million …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School District Audits
… tuition. School officials provide the accounting firm with attendance and enrollment records but do not adequately … the school district reported four general fund reserves with balances totaling $39,891,644. Auditors compared the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… which requires that a budgetary comparison be included in the financial statements for the general fund and major … special revenue funds. The budgetary report presented in the State's BFS reflects a comparison of the original and … plan to the GAAP basis financial statements is disclosed in the notes to required supplementary information. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentation