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Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway … 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other … financial resources, which are segregated for the purpose of carrying on specific activities or meeting certain … all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. As a result, 60 employees began work and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services … revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDivision of Housing and Community Renewal Bulletin No. DH-119
… Renewal of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) Performance … automatically. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of … Advances. ;The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceOther Bulletin No. 62
… Status is Paid Leave of Absence Action/Reason Codes PLA/19P (FEPSLA PD LV PARTIAL) and PLA/FMC (Paid Leave of Absence/EFMLA PD LV COVID 19). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilOther Bulletin No. 56
… this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in a … Schedule currently in effect) as of 03/31/2021; and Did not receive an “Unsatisfactory” evaluation on their last rating date. Employees who were not rated or not reported as “Unsatisfactory” in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-56-april-2021-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-312
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing and … Eligibility Criteria Employees in 21P positions as of 08/19/2021 and CAL positions as of 09/01/2021 are eligible. OSC Actions Automatic Restoration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pState Comptroller DiNapoli Releases School Audits
… School District , Northeast Central School District and the Romulus Central School District . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Regional Land Banks Fighting Urban Blight
… our state demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this … adequate funding, these entities may help stop the erosion of local tax bases and return economic vitality in … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, … the New York State Police for their continued partnership in combatting fraud." New York State Police Superintendent … A Syracuse man was arrested yesterday for allegedly stealing over $21946 in state pension …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherState Agencies Bulletin No. 921
… will make an initial tax payment based on a calculation of weekly payroll expenses from the enactment of this tax (March 1, 2009) to the present. OSC will then make weekly payments thereafter. Information about employees’ work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… Bonni-Lee Jones, 65, was charged with the felony crime of obtaining property valued at over $10,000 under false pretenses. “Ms. Jones allegedly sought to profit off of her mother’s death and cheat the pension system,” DiNapoli … in holding her accountable.” "This is an excellent example of what can be accomplished when agencies work together with …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli Releases Bond Calendar for Second Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities during the second quarter of 2014. The proposed new issuances total approximately $2.2 … the second quarter compare to past planned new issuances of $3.93 billion during the first quarter of 2014, and $1.8 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Fiscal Stress Scores for 17 Cities
… March 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have improved in several of these cities, but not everyone has smooth sailing ahead,” … Local officials should use their scores to address areas of concern as they prepare their budgets and long-term …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesComptroller DiNapoli Releases Municipal Audits
… of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In … projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and Financial Condition (Saratoga … audit of the Town of Hume Town of Marilla Village of Round Lake Village of Shortsville and Village of Suffern …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeState Comptroller DiNapoli Releases Municipal Audits
… officials paid the LLC a $500,000 deposit before any renovation work was completed or services rendered. They paid approximately $131,000 in renovation claims to the LLC without adequate supporting …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0