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Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20CUNY Bulletin No. CU-664
… employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate Change/Change Rate) on the Job Action Requests page, using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller Releases Municipal Audits
… officials adequately considered the impact of the pandemic on their financial operations while developing their 2021 … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Riverhead (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Smithtown (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the southern tier …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… actions. I thank them for their continued collaboration in combatting public corruption.” Hand pleaded guilty to two … was the treasurer for the Morris Central School District in Otsego County. In pleading guilty, she admitted that she stole about $24,000 …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… Obligation debt issued for transportation, environmental and other purposes. “Thanks to strong investor interest in our bonds and a low-interest rate environment, taxpayers have received … Service Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money is spent at www.openbooknewyork.com . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 266
… the attached notice to all employees as soon as possible, in order to avoid any confusion to employees trying to cash … to July 18, 2001. Bank branches at the Empire State Plaza in Albany will be required to continue cashing New York State … Fleet Bank will cash non-customer paychecks that are drawn on Fleet Bank if two forms of proper identification are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksLivingston County Court and Trust Funds (2022-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as … of our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… employees for meals and incidental expenses (M&IE) based on per diem rates established by the United States General … States. The per diem rates vary by location and year. In some cases, a traveler may be entitled to only a portion of the NYS M&IE per diem rate. In these cases, the traveler may be reimbursed up to 80 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownState Agencies Bulletin No. 1078
… Compensation Plan. Affected Employees Employees enrolled in the NYS Deferred Compensation Plan Effective Date(s) … at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate after tax (Roth) contribution … As a result, the “Current” and “YTD” fields will be blank in either the “Before Tax Deductions” or “After Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsTown of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … Findings The Company did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
… Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in … residents were not properly informed prior to voting on a proposition for a District-wide capital improvement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Middle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… company purposes. The President allowed the Treasurer to pay bills without evidence of Company approval for the … the purposes of the payments. Key Recommendations Only pay bills after being ordered to do so by the Company. Only …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83