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Annual Financial Report
… and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate … instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced today the following school audits have been issued
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. Auditors identified a cash shortage of … the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk was arrested …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … make a charitable donation by assigning his or her right to receive salary to the charitable organization. A local … doing business in the State of New York, shall in any way operate to prevent the payment of such salary or earnings …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… overestimated general fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling … $4 million and increase reserves by $1.6 million. As a result, four reserves with balances totaling $2.9 million (48 … funds, the fund balance for the five years ranged from 26.7 percent to 29.4 percent of the ensuing year’s …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for … not in the public’s best interest. Laurens Fire District – Financial Activities (Otsego County) The board did not … overtime costs could potentially be over budget by as much as $2 million based on the 2020-21 fiscal year overtime …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-688
… Actions OSC will identify employees in Bargaining Unit T1 with Dues (Code 267) and increase the current amount from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-duesComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Bolivar , Circleville Fire District , Town of Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-316
… Purpose To explain OSC’s automatic processing and provide agency instructions for the payment of … Employees Eligible employees in Bargaining Units T8, TC and GA Effective Date(s) Effective January 1, 2008 for … for 2002-2007 between the City University of New York and the Professional Staff Congress (PSC). Eligibility After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsState Comptroller DiNapoli Releases School District Audits
… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… use records. Auditors compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances … County) The district did not claim $117,670 in costs for individual education plan-related services provided to … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 879
… Purpose To describe the process of changing bargaining units for affected titles and … employees who are currently in Bargaining Unit 21 and one of the following titles effective January 29, 2009: Title Job … Lifeguard 001275 Chief Lifeguard 001277 Field Captain of LISPRC Lifeguards 001278 Field Lieutenant of LISPRC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Chautauqua County – Court and Trust Funds (2020-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, 2020. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1State Agencies Bulletin No. 2068
… termination are ineligible to receive payment of retroactive monies as a result of processing the April 2016-2022 Salary Increases and October 2021 Increase to 25 Year Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… also did not adopt a written multiyear financial plan and written fund balance policy, which limits transparency. … Falls – Financial Condition (Herkimer County) The council and city officials did not adopt structurally balanced … after retaining a reasonable amount for the next year. The board also appropriated more fund balance to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… and claim processing. Key Findings The Board did not: Seek competition for professional services totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019m