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DiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last … according to the September State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “COVID-19 had … Halfway through the states fiscal year state tax receipts are trailing last year by $28 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsComptroller DiNapoli Releases Municipal Audits
… Town officials did not bill water and sewer charges in accordance with town ordinances. Auditors found the water … and equitable basis for billing property owners. In addition, certain charges stipulated in the water and sewer ordinances did not conform to applicable state law. Town of Alexandria – Water and Sewer District Financial …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsProcurement Practices
… Objective To determine whether the State University of New York – University at Buffalo’s procurement and … funds are spent appropriately, are in the best interest of the State, and adequately safeguard against waste and … the Program The University at Buffalo (Buffalo) is one of the largest institutions within the State University of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOversight of the Agricultural Assessment Program
… the per-acre AAV for soil groups, aquaculture, and farm woodland. Local assessors determine whether land is …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… which comprises five elected members. The District’s budgeted general fund expenditures for the 2010-11 and … accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in … Although this did not result in a prohibited conflict of interest, the employee did not disclose his interest in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Agencies Bulletin No. 1277
… OSC Actions After agency processing for Administration Pay Period 15L is complete, OSC will automatically insert … titles with a Payroll Status of Active or Leave With Pay on any of the appropriate effective dates, A row will be … page using that effective date and the Action/Reason code Pay Rate Change/SAC (Mass Salary Increase). The salary on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… a year over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two decades of reform, according to a report released today by New York … failure to meet key benchmarks would result in a loss of significant potential federal funding. That could force …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterState Police Bulletin No. SP-114
… 4/5/07 $1,392 4/3/08 $1,434 4/2/09 $1,477 Command Pay (COM) (Senior Investigators ONLY) An increase in Command Pay … increases listed above. Automatic Increase in Command Pay (COM) (Senior Investigators Only) A row will be inserted to … ( PRO ) Maintenance Allowance ( MTA ), and Command Pay ( COM ). Fields on this report include EmplID, Employee Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherXVI.4.A Cash and Investments – XVI. Financial Reporting
… 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – … the State. Bank deposits may be under the joint custody of the State Comptroller and the Commissioner of Taxation and Finance or under the sole custody of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsPayroll Improvement Project Bulletin No. PIP-007
… conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the single Direct … Employees will be instructed to return the form to a payroll officer for any agency where they are employed. The payroll officer will then make the update in PayServ on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsLocal Sales Tax Data, Reports and Resources
… York State Comptroller Local Sales Tax Data Reports and Resources …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Airmont – Claims Auditing (Rockland County) The board did … 30 claims totaling $883,765 and determined that none of the claims were audited by the board. In addition, one … $36,905 for snow plowing services due to the vendor’s use of the higher year-end Consumer Price Index rate instead of …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the … to January 1, 2020 to review the preparation and filing of required annual financial reports (AFRs). Understanding … District purposes. The Board did not: Provide oversight of the Secretary-Treasurer’s (Treasurer’s) duties related to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Opinion 93-1
… Beck v Board of Supervisors of Erie County , 31 App Div 361, 53 NYS 156, revd on other grnds 157 NY 151, rearg den …
https://www.osc.ny.gov/legal-opinions/opinion-93-1City of Lockport – Budget Review (B22-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City … funds, respectively. The City’s proposed budget includes a tax levy of $13,374,596. Key Recommendations Carefully …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and the Towns of Hinsdale, Humphrey, Ischua and Olean in Cattaraugus County. Receipts in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9State Police Bulletin No. SP-191
… who appear ineligible to receive the April 2018 and/or April 2019 Retroactive Salary Increases (Bargaining Units … date the report is produced. Included on the report is one or more of the following messages which identifies the … returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-191-april-2018-and-april-2019-retroactive-salary-increases-state-policeCUNY Bulletin No. CU-717
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2020 PSC 2% Retroactive General Salary Increase and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-general