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Village of Leicester – Financial Management (2025M-7)
… a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7CUNY Bulletin No. CU-829
… fiscal year ending 2024-25 and the fiscal year beginning 2025-26, the PayServ chart of accounts must be updated to reflect the 2025-26 budget references where appropriations and … Effective Dates: Institution paychecks dated July 10, 2025 OSC Actions: OSC Payroll will begin June Lapsing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-829-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-371
… fiscal year ending 2024-25 and the fiscal year beginning 2025-26, the PayServ chart of accounts must be updated to reflect the 2025-26 budget references where appropriations and … Effective Dates: Administration paychecks dated July 2, 2025, and Institution paychecks dated July 10, 2025 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-371-new-york-state-payroll-system-payserv-suny-fiscal-year-endOpinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
… As a NYSLRS member, you are part of a defined benefit plan , also known as a traditional … 20 years, the Fund’s investment returns have covered 75 percent of the cost of pensions. With defined benefit plans, … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationComptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0City of Glen Cove – Budget Review (B7-14-16)
… 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Early Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were properly … whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related services. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village Clerk Kristi Pierce has been charged with Grand Larceny in … Bureau of Criminal Investigation for working with my office to fight fraud and protect the public trust.” Pierce, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed … to ensure that current and future capital projects are closed in a timely manner and any cash or deficit remaining …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Internal Controls Over Selected Financial Operations
… to provide reasonable assurance that State assets and information are appropriately managed and safeguarded. … ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has … of June 2020. Recommendations Take steps in coordination with the BSC to ensure timely and accurate receipt of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsTown of New Berlin – Ambulance Company Loan (2013M-22)
… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andState Agencies Bulletin No. 1837
… weeks individual paid sick leave OR 2 weeks paid leave for childcare, as described below. Employees may use FEPSLA leave … whose school or place of care has been closed, or the childcare provider is unavailable due to COVID-19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Environment, Energy and Agriculture – 2021 Financial Condition Report
… For 2020, the U.S. Environmental Protection Agency’s State Average Annual Emissions Trend report showed estimated total … Land-based and offshore wind Hydroelectric Geothermal electric Geothermal ground source heat Tidal energy Wave … 2021, New York State’s average residential natural gas price of $11.54 per thousand cubic feet was 18th in the …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOpinion 2000-9
… as he or she is performing services. August 4, 2000 James E. Downey, Esq., Attorney at Law County of Chenango …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9