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Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ … statutorily required code of ethics. The by-laws do not address all areas of financial operations and contain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town is governed by an elected five-member Town Board, which … Financial records are incomplete or missing and there is no way to accurately determine the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… adequately documented or appropriately audit and approve all claims. Internal controls were not adequate to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Ballston – Water Fund Financial Operations (2012M-258)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Taxes – 2023 Financial Condition Report
… Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax … (PIT) collections declined by 16.8 percent due, in part, to financial market volatility during 2022 which resulted in … increase in Consumption and Use Taxes was due, in part, to continued inflation partially offset by the impact of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2021 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion … share of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… thanks to its prudent management and long-term approach, is well positioned to weather any storms and continue to … allocation are invested in cash, bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets … (7.52%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases School District Audits
… issued. Phelps-Clifton Springs Central School District – Network Access (Ontario County and Wayne County) District officials did not ensure that their network access controls were secure. Officials did not … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of Albany … to disburse payroll payments without another official's review to ensure the payments were accurate and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a … of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with a …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingDiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… were mixed. The real median household income increased in Brooklyn by $6,136 (8.3%) and in Queens by $1,628 (1.9%). It …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesTown of Roseboom - Long-Term Planning (2018M-115)
… capital assets in a timely manner. Adopt a comprehensive fund balance policy that establishes the levels of fund balance and reserves to be maintained. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Vendor File Advisory No. 5
… vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: Vendor Forms …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsSUNY Bulletin No. SU-322
… Employees Employees in certain Security Services Unit (SSU BU 21) titles who work at a SUNY University Hospital are … Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 O21 OT 2.5 with Partial IIB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… This bulletin is superseded by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to … SUNY Bulletin No SU323 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-rates