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State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Comptroller DiNapoli Releases State Audits
… are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten Island Railway’s (SIR) on-time performance percentage …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Agencies Bulletin No. 1977
… Payroll Bulletin No. 1256 ) Effective April 2013, employee contribution rate is to be based on employees’ annual wage as required by legislation. Once a Tier 6 member has reached three (3) years of membership, employees’ … 4.5% $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from … than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… budget complies with the tax levy limit. Town of Minerva – Payroll and Cash Receipts (Essex County) Auditors identified … a total of $32,179 in questionable and inappropriate payroll payments and unaccounted for cash receipts. In … written policies and procedures for processing payroll and maintaining leave time accruals resulted in a …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… of this bulletin is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll … Services through the Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newReporting Through Retirement Online – Legacy Reporting
… loan and service credit purchase (arrears) payments for employees who are NYSLRS members. If you do not have a … leading zeros fall off. Formatted Record to be Transferred Name Width Remarks Location Code 5 Code assigned by NYSLRS … Control Initial 1 First letter of the member’s last name Member’s Last Name 20 Suffixes such as JR., SR., III, …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… [read complete report - pdf] Audit Objective Did the Auburn Industrial Development … with project costs totaling $102 million to the New York State Authorities Budget Office, including one active bond … annual reporting form and supporting documentation (NY-45 forms) needed to monitor project goals, including job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? … aid, BOCES officials prepare BOCES aid claims on behalf of their component districts (local districts that partner …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1904
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the Approved Salary Rate field; Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1904-april-2021-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1903
… field and the Approved Salary Rate field. Position and Job do not match – if the Position Number equals the NYS … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2007
… a row on the Additional Pay page at the Effective Date level of Earnings Code LLS and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… employee: Is Active, on a Leave With Pay, or on an Unpaid Military Stipend Leave in a BU67 position on 03/31/2021; and … on the April LLS payment cycle even if the employee does not receive the April 2021 LLS payment due to an … Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information The LLS payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1897
… a row on the Additional Pay page at the Effective Date level of Earnings Code LLS and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumAccounts Payable Advisory No. 50
Obtaining early payment discounts from vendors
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsSchalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3