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Government-Wide Financial Data – 2022 Financial Condition Report
… view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … have not been collected. Also, the department does not charge inspection fees up to the maximum amounts permitted by …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation … by $470,040. Key Recommendations We recommend the Board address water and sewer rate changes and balance the budget …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 777
… OSC Actions OSC will automatically increase the biweekly deduction for Dues (Code 201 ) and Agency Shop Fee (Code 212 … on the annual salary amounts as follows: Annual Salary Deduction Amount Under $5,000 5.59 $5,000 to $9,999 8.35 … will remain at the same amount for calendar year 2008. The deduction amount for CSEA Hourly employees will continue at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeState Agencies Bulletin No. 869
… OSC will automatically increase the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on … salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are calculated based … part-time percentage. Dues and Agency Shop Fee amounts for employees who receive a raise, increment or longevity pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/869-civil-service-employees-association-csea-dues-and-agency-shop-feeSelected Employee Travel Expenses
… which are discretionary and under the control of agency management, include lodging, meals, car rentals, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of … $2.65 million of Authority spending that was discretionary in nature. Each public authority should have formal policies … Authority policy or lacked sufficient justification of the business need. The Authority lacked formal policies and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… pleaded guilty to manipulating the organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to increase her paid time off and lower her health … charge 42.25 paid time off hours within the payroll system. Thurber, who was employed by FSS for more than 20 …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsGovernment-Wide Financial Data – 2021 Financial Condition Report
… view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution totaling …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted appropriations for the fiscal year ended May 31, 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41CUNY Bulletin No. CU-735
… of the additional bargaining units being added for the NYS Paid Family Leave program. Affected Employees All … City University of New York (CUNY) agreed to implement the NYS Paid Family Leave program (PFL) beginning January 1, 2021. CUNY represented employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsIX.6.E Education Department - G5 System – IX. Federal Grants
… date. This prohibition is controlled by entering a budget definition end date within the project parent budget in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-system