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DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green … Rebuild and Renew New York Transportation (2005), and Smart Schools (2014). The Series 2025B Taxable Bonds will …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget … director did not record them in the accounting records. Town of North Norwich – Budgeting (Chenango County ) The … the Niskayuna No 2 Fire District Northville Public Library Town of North Norwich and the Town of Phelps …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… July 31, 2014. This list includes: Auburn, Batavia, Buffalo, Corning, Hornell, Lackawanna, Olean, Rochester, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingVillage of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial … which comprises four elected members and an elected Town Supervisor. Budget appropriations for 2012 were approximately … The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish internal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Cayuga County – County Bridge Maintenance (S9-13-4)
… The Department is responsible for the maintenance and repair of 42 County-owned bridges. It is not fiscally … when it is more economical to replace rather than repair a bridge. Further, for the nine available and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Northport-East Northport Union Free School District – Financial Condition (2014M-164)
NorthportEast Northport Union Free School District Financial Condition 2014M164
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. As a result, 60 employees began work and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board … five elected members. The District has one school in operation with approximately 600 students and 110 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… letter reports to the following Off-Track Betting (OTB) Corporations: Capital OTB [pdf] , Catskill OTB [pdf] , Nassau … to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate … have developed and implemented plans to benefit the Corporations’ financial condition for the period January 1, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… (or receiving) equal value in exchange. There is no clear link between services provided and supporting revenues. The … No. 33 is effective for fiscal years beginning on or after July 1, 2000. Accounting changes made to comply with this …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School Audits
… (Albany County) Faculty advisors did not ensure that student treasurers maintained complete and accurate student ledgers and adequately documented the source, date, … or appoint an independent person to review and compare the student treasurers' and central treasurer's records. Yorktown …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsOrdinary Death Benefit – Regional State Park Police Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a … of a PLS payment, please refer to our publication, Partial Lump Sum Payment at Retirement . *If you receive a …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentOrdinary Death Benefit – En-Con Police Officers Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-death-benefitPartial Lump Sum Payment – En-Con Police Officers Plan
… is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a … of a PLS payment, please refer to our publication, Partial Lump Sum Payment at Retirement . *If you receive …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentOrdinary Death Benefit – State University Police Plan
… of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-death-benefitPartial Lump Sum Payment – State University Police Plan
… is finalized. Eligibility To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a … of a PLS payment, please refer to our publication, Partial Lump Sum Payment at Retirement . *If you receive a … PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1823/partial-lump-sum-payment