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Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had established effective … internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, … coordinator with personal checks and were not all remitted to the Business Office for deposit. System users were granted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… by 8.8% in November compared to the same month in 2021, according to an analysis released today by State … an increase of 10.7%, or $74 million, over November of 2021. All but a handful of counties experienced some … increased by 88 in November compared to the same month in 2021 according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases School Audits
… District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's critical that schools make … District WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Making Adjustments to Earnings and Days Worked – Legacy Reporting
… to a member’s service credit purchases (arrears) or loan payments or to adjust contributions. The contribution …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land … Whether the proposed sale of this property to a local incorporated volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-11GASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A … purchase of the underlying asset by the lessee, or sale of the asset by the lessor. For example, a …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Agencies Bulletin No. 1930
… Accrual Tracking System (LATS-NY). Payment for Emergency Rental Assistance Program (ERAP) Activities The salary grade … Review Coaches 23 PEF ERAP Team Leaders 27 PEF Determining Rate of Overtime Pay Note: The average/blended rate … following overtime rates are based on an advance agreement with the employee, consistent with Budget Bulletin G-1024, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC … in view of the gift prohibition of article VIII, §1 of the State Constitution, the County of Onondaga ("the county") or …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… Message from the Comptroller A robust labor force is critically important for employers to succeed and grow in New York, and it matters for the fiscal health of the … of unemployment in New York was the second highest among the states; Nevada was first with 30.1 weeks. Another reason …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksState Agencies Bulletin No. 882
… New Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use the PEF N/S … the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S Not Equated to … to the promotion. A new anniversary date and increment code will be determined based on the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Retirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 94-13
… or fire district is liable for all medical treatment and hospital care furnished during such disability. Section … 207-a(4) requires continuation of medical treatment and hospital care necessitated by reason of such injury or … to the waiver of payments and medical treatment or hospital care for refusal to accept such treatment or care, …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and Duties (authority to … 418 NYS2d 474, affd 51 NY2d 778, 432 NYS2d 697; Singer v Liberty Lines , 183 AD2d 820, 584 NYS2d 111; Twitchell v Town …
https://www.osc.ny.gov/legal-opinions/opinion-99-16VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … is the primary source of information. The original voucher ID must be entered in the “Related Voucher” field in the AP … original vouchers is permissible only if the same Vendor ID was used on all the original vouchers. In this case only, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… 15 participating counties and two cities. WROTB management changed significantly in October 2024, when the former CEO … of board-approved amounts. In one case, management paid a firm $247,969 for work unrelated to a contract and without … host of the event. However, in several instances, the host name could not be identified because only the first name was …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Agencies Bulletin No. 1305
… Effective Date Check Date Administration Lag 03/27/14 04/23/14 Institution Extra Lag 03/27/14 05/01/14 Institution Lag 04/03/14 05/01/14 Administration Extra Lag 04/03/14 05/07/14 Eligibility Criteria Eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-paymentDiNapoli: Wall St. 2021 Profits near Record Levels
… Wall Street’s run of prosperity extended into the first half of … DiNapoli’s annual report on Wall St.’s performance. “Wall Street’s success during the pandemic has benefited New York’s … some point. As we prepare for an eventual slowdown in Wall Street’s record activity, we need to ensure New York’s Main …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levels