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Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … of four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Agencies Bulletin No. 1963
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SSU Uniform Cleaning and Maintenance Allowance. … Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestOversight of Transportation Services and Expenses
… For fuel expenses, the audit covered the period from March 2019 to July 2021 for WEX fueling data and the month of March … as fuel expenditures of $14.4 million. Between March 1, 2019 and July 30, 2021, the Department made $1.4 million in … with restricted licenses as a result of a physical impairment, driving violation, or the suspension or …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… at $2,064 were not properly accounted for during the 50-day test period. Officials did not maintain perpetual … 247 collections totaling $120,743 and did not record 27 water fund collections totaling $4,120 in a timely manner. … salaries, respectively. The fire marshal approved his own overtime that totaled $88,718 and did not provide any …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Message from the Comptroller – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) … reductions to projected State tax revenues driven by declining personal income tax receipts. Federal aid … of this funding is scheduled to be substantially depleted by the end of SFY 2024-25. State tax receipts totaled $111.7 …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerControls Over Capital Improvements at City-Owned Homeless Shelters
… and adequate controls over the capital improvement process at City-owned homeless shelters. Our audit covered the period … to other shelters or to other rooms within the shelter: At Brooklyn’s Auburn Family Residence, which housed 172 adult … 2018, is now expected to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in Brooklyn, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersUnified Court System Bulletin No. UCS-306
Unified Court System Bulletin No UCS306
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… the costs of certain activities, such as insurance and telecommunications, to individual funds. The assets and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Otego-Unadilla Central School District – Financial Condition (2013M-84)
… of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board … year were $21.2 million. Key Finding Although the Board and District management believed they were effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… complete report – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did not perform his duties in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Niskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Comptroller DiNapoli Releases Municipal & School Audits
… purchases including household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2012-1
… contract. A "contract" for this purpose means any claim, account or demand against or agreement with the municipality, …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Agencies Bulletin No. 1886
… Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State employees who are … Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member … will provide the employee’s earnings by Department ID for the calendar year entered. If the query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1793
… Purpose The purpose of this bulletin is to provide agencies with instructions on how … 16, 2012, the Governor signed legislation creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. This Legislation authorized the creation of a new Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesState Agencies Bulletin No. 1997
… This bulletin is superseded by Payroll Bulletin No. 1997.1 . Purpose The purpose of this bulletin is to … State Agencies Bulletin No 1997 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases School Audits
… would have received during the 2013-14 through 2015-16 fiscal years and $455,775 that project the district would … the statutory limit by more than $4 million, or at least 16 percentage points, each year. … budget variance of $20.6 million from 2011-12 through 2015-16. After the unused appropriated fund balances are added …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-294
… or Justice’s statutory salary is not evenly divisible by 26 pay periods. Judges and Justices who are active on … LEG and a Payroll Status of Active or Leave With Pay on 12/26/2019 and who do not have a status change or change in … Payroll Status of Active or Leave With Pay on or after 12/26/2019 and who do not have a status change or change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-court