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Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 through October …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… information was filed in a timely manner. Selkirk Fire Company No. 2 – Board Oversight (Albany County) The board did … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, … submits a budget-to-actual financial report to the Board at the start of the budget process, but not throughout the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 million. Key Findings District officials were unable to … an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… audit was to examine the School’s fingerprinting practices for the period July 1, 2011 through August 5, 2013. … comprises nine members. The School’s operating expenses for the fiscal year ended June 30, 2012 were approximately … checks performed prior to working at the School. For one worker, School officials did not obtain clearance …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeState Agencies Bulletin No. 882
… 980s Legislative Payrolls Judicial Payrolls Pay Basis Codes of FEE and BIW Summer Session Position General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesOpinion 91-36
… ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village park trust fund moneys to develop facilities in town park) GENERAL … in which it is located, whereby the village would use park trust fund moneys to pay for additional recreational …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Comptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… has lost one of its greatest legislators. Assemblywoman Clark and I were “classmates,” who were elected to the Assembly together in 1986. She stood out from the start, for her devotion to her constituents in Queens County and for her tireless efforts to improve the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkOpinion 94-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PAID FIREFIGHTERS -- … our view that section 207-a(6) confers implied authority on municipalities and fire districts to adopt reasonable …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 99-16
… Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties (authority to indemnify … MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the custodial bank will be indemnified … of an indemnification provision in a proposed custodial agreement. You indicate that the town intends to enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli: Wall St. 2021 Profits near Record Levels
… markets move in cycles, however, and profits will subside at some point. As we prepare for an eventual slowdown in Wall … securities industry declined by nearly 2 percent (or 3,600 jobs) in 2020 to 179,900 jobs. The loss of industry jobs in the city, at a time when …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York … See: Chapter XII.9.C – Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide. … See: Chapter XII, Section 9.C - Reissuing or Cancelling a Vendor, Employee Expense, or SSI/SSP Check of this Guide for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… $6.7 million to participating governments, over $3 million (31%) less than the previous calendar year. … other law firms for general counsel duties and work on a lawsuit without receiving any board approval for their … to participating local governments to increase in 2025, largely as a result of changes to state tax law. Audit …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightDiNapoli Releases Executive Budget Report
… but the state may face increasing budgetary challenges in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, according to an analysis of … of the Executive Budget, provides information to assist in the evaluation of the 2016-17 proposal. “The state's …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportAnnual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … $6,000 $5,500 2025 $5,500 $500 $6,000 $0 Total $15,700 $2,300 $18,000 Bulkload of Financial Statements The AFR …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli: State's Fiscal Outlook Declines
… gaps cumulatively totaling $364 billion through SFY 202627 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Agencies Bulletin No. 1305
… payment of $225 will be paid to all eligible employees in April 2014. Chapter 491 of the Laws of 2011 implemented … will be sorted by Department ID, then by employee name in alphabetical order. NPAYTMP57 – April 2014 Retention … Extra Lag ORSame as Effective Date if the employee is in a Bargaining Unit other than 02, 03, 04, 47, 01, 21, 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1305-april-2014-retention-payment