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Town of Deerpark – Budget Review (B6-13-18)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… bylaws. The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key … include the Treasurer’s duties. Prepare monthly financial reports consisting of actual revenues and expenditures … Cheektowaga Public Library Treasurers Reports 2015M136 …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Gloversville – Parking Violation Operations (2016M-231)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 … not established a benchmark for collection rates of unpaid parking violations. The City does not utilize options such as the State DMV’s Scofflaw Program for collecting parking violation fines. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153State Agencies Bulletin No. 1884
… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesOpinion 2006-7
… (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to … (for services provided using vehicles owned by service provider); (use of monies paid under ambulance contract to … of a town ambulance district under which the service provider will provide services, including the provision of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Accounts Payable Advisory No. 36
… State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsDiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… (formerly comprehensive annual financial report ) Process and Document Preparation: Financial reporting is the process … information concerning the financial condition and activities of an entity. Although governmental financial … to meet the information needs of citizens, governing and legislative bodies, sellers and buyers of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … to the Real Property Tax Law (see, Real Property Tax Law, art. 14). The Real Property Tax Law also establishes … to establish "special districts" ( cf . County Law, art. 5-A and Town Law, arts. 12 and 12-A [county and town …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- … by a central school district are subject to the provisions of General Municipal Law 11 pertaining to the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, provided 317,800 jobs, paid $10.7 billion in total … report found that in April, restaurant employment in New York City dropped to 91,000 jobs as restrictions were … New York Citys restaurant industry had 23650 establishments …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyPayroll Improvement Project Bulletin No. PIP-016
… deduction code changes described will be effective at Go Live, scheduled for March 15, 2021. OSC Actions Obsolete … beginning in the first paycheck confirmed after go live. The year-to-date balance will include the 9.1 deduction … SAMPLE 9.2 CHECK DATE 03/03/2021 Agency Actions Upon Go Live, agencies must use 9.2 deduction codes when entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Agencies Bulletin No. 922
… New York City tax withholding requirements, OSC is using county information to determine taxability. This bulletin provides instructions to determine and record the county of residence of employees. Background Since many facets of taxation rely on county information, the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageSome NY Schools Not Reporting Bullying or Harassment
… DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not effectively manage the district’s fund balance and reserves. As a result, the district levied more … and their cost. Auditors also reviewed all 116 credit card purchases totaling $29,562 and determined 12 purchases … policies. Auditors found 62% of the non-credit card disbursements tested totaling $276,871 and 86% of the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits