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DiNapoli Releases East Harlem Economic Snapshot

… Economic growth is strong in East Harlem, according to a report released today by New York State Comptroller … business and job creation, and has attracted new residents to this increasingly diverse neighborhood," DiNapoli said. … particularly for long-term residents struggling to get by on limited means. East Harlem continues to be a …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshot

Opinion 92-15

… that section 207-c benefits must be provided in the case of partial disability (see Rosato v Hasenhauer , 120 … §30(3), however, provides, in relevant part, that in the case of an award of workers' compensation to a member of a …

https://www.osc.ny.gov/legal-opinions/opinion-92-15

New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)

… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Wyoming County $7,730,408 Yates County $4,831,723 Source: House Committee on Oversight and Reform The Committee …

https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021

Opinion 2004-9

… the New York State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary purpose of the amendments was to allow use of the …

https://www.osc.ny.gov/legal-opinions/opinion-2004-9

State Agencies Bulletin No. 1996

… Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS Veterans Home @ Montrose … a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1997

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certain

Beacon City School District – Claims Auditing (2016M-20)

… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess … Beacon City School District Claims Auditing 2016M20 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Village of Painted Post – Board Oversight (2017M-92)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July 1, 2015 through … Village of Painted Post Board Oversight 2017M92 …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Sandy Creek Central School District – Cafeteria Operations (2016M-354)

… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total … averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Jericho Union Free School District – Financial Management (2016M-328)

… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the Towns of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Town of Olive – Claims Processing and Information Technology (2012M-223)

… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)

… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125

Village of Albion – Water and Sewer Rents (2013M-108)

… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Stratford – Supervisor’s Records (2013M-11)

… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11