Search
Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … fund only has approximately $536,000 in current resources available to liquidate the liability. The Town’s total …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Binghamton – City Operations (2015M-280)
… City officials have established a capital assessment fee to help offset the cost of water debt issued, they have not established a similar fee to help offset the cost of sewer debt issued. Key … issue debt when other funds are not available. If funds do not become available in the budget, City officials could …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… use of two central network management tools for over 10 years has created security concerns due to lack of … the District’s IT network and data. Key Recommendations Disable unnecessary network user accounts and periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire District , Westerlo … in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, … Opns St Comp 1966, p 677; see also 9 Opns St Comp, 1953, p 35). We continue to adhere to that view. As noted, under …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2003-3
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service … plan service award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting … a maximum of forty years of firefighting service. A fire district may not establish a defined benefit plan service …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Office for People With Developmental Disabilities Fuel Card
… York Developmental Disabilities State Operations Office Me …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… to give him blank checks and another board member to sign them. He deposited the checks, laundered the money … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftCity of Troy – Budget Review (B18-5-8)
… City Council (Council) has not yet authorized the solid waste management and bulk refuse collection fees to realize the estimated revenues. The … modifications to the City Code to authorize the solid waste management and bulk refuse collection fees or fund …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Division of Housing and Community Renewal Bulletin No. DH-117
Division of Housing and Community Renewal Bulletin No DH117
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… than $10.5 billion in new state debt and allows billions of dollars in lump sum spending with minimal disclosure, … tuition costs at the State University of New York and the City University of New York for certain full-time students, … performance outcomes, and requires DED to annually post online a report on all economic development assistance …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Contract and Payment Actions in January
… in Livingston and Monroe counties. Major Payments Approved Tax Refunds $91 million for 30,000 personal income tax … for construction of the Finger Lakes Welcome Center. Gaming Commission $8.4 million for gaming revenue distributions from the Tioga Downs, Rivers, …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryContract Participation of Minority- and Women-Owned Business Enterprises
… of $1.1 billion for State fiscal year 2011-12, $1.2 billion for fiscal year 2012-13, and $1.2 billion for fiscal year 2013-14. MTA reported MWBE utilization of $158.6 million (14.4 percent), $260.7 million (21.7 percent), and $283.4 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Agencies Bulletin No. 1880
… Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity SUNY employees who currently have … 2021. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees who qualify for the 15-Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPayroll Improvement Project Bulletin No. PIP-017
… to inform PayServ users who experience errors, are unsure how to complete transactions, or who need assistance with PS … actual outcome the date and time the issue was encountered a screenshot of the page, including the navigation path or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Andover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … The Board annually appropriated fund balance that was not used to finance operations and adopted budgets that … officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341j