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Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … with statutory requirements. If all associated debt has been repaid, the balance should be used to repay other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeElba Central School District – Financial Condition (2013M-240)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past five … For example, as of June 30, 2013, unexpended surplus funds exceeded statutory limits by $949,184. Although … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the … over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background … application, we found that the School Business Executive has been granted administrative rights to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released … totaled $1.72 billion, up $139 million compared to the same time last year. “November marked another solid month … holiday season, local officials should continue to monitor the economic factors impacting sales tax when estimating …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberFund Financial Data – 2021 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash … be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Quaker … Fire District – Board Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement policy and claims were for a proper district …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a future … annual billing. Also, you can’t use Retirement Online or the Adjustment Report (RS2050) to report an adjustment to a … (arrears) or loan payments or to adjust contributions. The contribution column should always say 0.00 for an …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsState Agencies Bulletin No. 1930
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to … rate calculation must not be used. Employees Whose Regular Position is Overtime Eligible: The following … ANN Used to reduce an employee’s regular hours by the number of hours worked on a special project that must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinationsOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether in view of the gift prohibition of article VIII 1 of the State Constitution the County of Onondaga or the Onondaga …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkState Agencies Bulletin No. 882
… the 2007-2011 PEF agreement, OSC is issuing instructions for the new method of calculating salaries for affected employees retroactive to April 11, 2008. This … Effective Date(s) The new method of calculating salaries for affected employees is effective April 11, 2008. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 91-36
… in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village park trust fund moneys to develop facilities in town … land fees imposed upon subdividers by a newly incorporated village under village subdivision regulations adopted …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Retirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipOpinion 94-13
… employment or to file copies of their most recent income tax returns. Termination of payments and benefits for … activities or file copies of their most recent income tax returns as a condition of continued receipt of benefits … employment or to file a copy of his or her income tax return as a condition of continued receipt of benefits …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the propriety of an indemnification provision in a proposed …
https://www.osc.ny.gov/legal-opinions/opinion-99-16VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was originally made. Specific transactions that … This Section explains the appropriate types of transactions and required Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview