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Payroll Improvement Project Bulletin No. PIP-017
… cutover has been extended to include: Saturday 02/27 6:30 am – 4:00 pm Sunday 02/28 6:30 am – 4:00 pm Monday 03/01 6:30 am – 8:00 pm Tuesday 03/02 6:30 am – 8:00 pm Wednesday 03/03 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Opinion 89-22
… NE2d 39 [1988]; Lopes v Rostad , 45 NY2d 617, 412 NYS2d 127, 384 NE2d 673 [1978]). Thus, a municipality has a legal … ; Cimino v City of New York , 54 AD2d 843, 388 NYS2d 276 [1st Dept 1976], affd 43 NY2d 966, 404 NYS2d 595, 375 NE2d 775 … by written agreement with the county board (see 1987 Opns St Comp No. 87-52, p 79). Any such agreement must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Vendor File Advisory No. 1
… the Vendor File. If a DBA is entered, the vendor may not pass the IRS TIN match and therefore, may not be registered …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt … traffic tickets. Town of Hempstead Sanitary District Number 14 – Board Oversight (Nassau County) The board has not …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bethpage Fire …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Understanding Your GASB Report – Governmental Accounting Standards Board
… IPVFC. It is equal to the percentage of the Net Pension Liability (NPL) allocated to the employer. Indexed Present … employee. Measurement Date The date when the Net Pension Liability is measured. For NYSLRS, the measurement date is March 31 annually. Net Pension Liability (NPL) The difference between the pension plan’s …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOssining Union Free School District – Financial Management (2017M-176)
… budgets with estimated appropriations that exceeded actual expenditures by a total of $23.7 million during fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the … 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by the Board of Fire … which consists of five elected members. The District’s general fund budget totaled $1.1 million for the 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… duties. Prepare monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for … Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… Disbursements from New York's Environmental Protection Fund (EPF), one of the state's most important funding sources for preserving open space, protecting water quality and … vital role in preserving the environment for all New Yorkers. We must ensure its sustainability as a dedicated …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentGreenlawn Water District – Accounting Records (2015M-231)
Greenlawn Water District Accounting Records 2015M231
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Nelliston – Department of Public Works Payroll (2015M-104)
… for DPW employees showed the month and year but not the actual days that employees worked. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Colchester – Financial Condition (2016M-376)
… establishes reasonable levels of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Village of Gowanda - Sewer Financial Operations (2019M-199)
… shared service costs and adjust it, as needed, based on actual expenditures. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… interest liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. … authority under federal law, federal regulation, or federal-state agreement as, for example, when a delay … earlier than required for “actual immediate cash needs,” or prior to the date that checks containing covered federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTown of Wright – Financial Operations (2014M-277)
… 1, 2013 through June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand the consequences of the failure to meet these requirements. Your policy should specifically state what will occur in the case of improper claims for travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures