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Opinion 96-12
… coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the … district fiscal year and the receipt of the taxes levied for fire district purposes create a cash flow shortage for the fire district, the fire district may wish to consider …
https://www.osc.ny.gov/legal-opinions/opinion-96-12VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury who will deposit the funds into the … with the amount of the cash deposit and a justification as to why there is no alternative. Cash deposits received by Treasury without preapproval will be returned to the agency. Sending cash through the mail exposes the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsState Agencies Bulletin No. 1906
… Purpose The purpose of this bulletin is to inform agencies of … for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … (TPM) Mass Change Process for Line Item Realignment (LNR); do not use a Position Move (MOV) via a TPM Short Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total approximately $47.6 … a reserve plan which details the District’s intentions for funding reserves, determines how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingDiNapoli: Tax Breaks From IDAs Continue to Climb
… New York's Industrial Development Agencies (IDAs) provided $695 million in net tax exemptions … prior year, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. "New York's IDAs are … of $1,090 per job); Suffolk County (12,976/net cost of $618 per job); the Town of Amherst (9,658/net cost of $793 per …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbComptroller DiNapoli Releases Municipal Audits
… town officials have not adopted IT policies and procedures for disaster recovery, backups and breach notification. In … did not adopt structurally balanced budgets that provided for sufficient recurring revenues to finance recurring … property owners within the district who were not billed for water use during 2017. In addition, the duties assigned …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1936
… purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected … Relations (GOER) memorandum dated 6/17/2021 provide for a Work-Related Clothing Allowance. Effective Dates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … by law to file a CAP with OSC, but are encouraged to do so. Section 35 of the General Municipal Law with Sample …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes … affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … functions that serve as checks against one another that do not exist unless they are performed by separate …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40State Agencies Bulletin No. 1198
… in the processing of Automated Interface transactions and files as a result of the SSN Decoupling project. Affected … Effective Date(s) All Automated Interface transaction files submitted after 12:00 noon on Friday, November 9, 2012 … results in a change to the way the Automated Interface files will be processed. These changes impact the EMPLID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyState Comptroller Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … contracts, including contracts totaling $44,864 awarded to a company to which the director had close personal ties. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsX.1 Overview – X. Guide to Vendor/Customer Management
… repository of customers used by Business Units to record the receipt of funds. Customers include Federal … Business Unit Customers Vendor/Customer Relations Record Retention for Vendor Records Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… graduate by their expected date were Hispanic, 30% were Black, and all other ethnicities made up the remaining 20%. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Unified Court System Bulletin No. UCS-140
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the … with the Internal Revenue Code, it is required that the value of employer-funded group legal service benefits be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-140-prepaid-legal-service-benefit-unified-court-system-uscOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… New York State Comptroller Thomas DiNapoli's Communications Director Jennifer Freeman made the following statement today: "It's disappointing and … to our office five minutes before it was provided to the press. If the agency had reached out to our investment …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesState Comptroller DiNapoli Releases School Audits
… the following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) … officials did not effectively ensure the accuracy of employee salaries and wages paid. Auditors found more than 50 …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsOpinion 90-3
… all other real property. When a village elects direct cash payment and sales tax is allocated to that village, the full … town exercises the authority to elect to receive a direct payment of the amount which would otherwise be applied to …
https://www.osc.ny.gov/legal-opinions/opinion-90-3