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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Police Bulletin No. SP-41
… 8 of the Laws of 2001 provides that employees who are active in Bargaining Unit 62 on 4/1/01 shall receive $177 for … purposes. Questions Questions about this payment may be referred to your payroll auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeAmagansett Union Free School District – Financial Condition (2014M-91)
… September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in … five-member Board of Education. The District operates one school with 108 students attending kindergarten through grade … tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to … The District’s proposed budget currently includes a tax levy that slightly exceeds the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Kortright – Financial Management (2016M-397)
… management for the period January 1, 2015 through August 25, 2016. Background The Town of Kortright is located … Key Recommendations Develop a fund balance and reserve policy that establishes reasonable levels of fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81DiNapoli Statement on NYC's 2025 Budget Modification
… Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. … Thomas P DiNapoli issued the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 254
… for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented by CSEA in … for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesVillage of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-882022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and … Executive Director People for the American Way About Black History Month The first Black History Month was …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationCambria Housing Authority – Financial Management (2015M-316)
… documentation indicating how the Authority calculated rental amounts. The Authority did not have evidence that it …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Jericho Water District – Water Use Charges (2013M-395)
… Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Mandatory Contributions – Enhanced Reporting
… in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York State correction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsFabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to … The District’s proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5State Police Bulletin No. SP-151.1
… The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS … Association (NYSPIA). Affected Employees Members of NYSPIA in Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsTown of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in reported unassigned fund …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27