Search
Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue … Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials have established a capital …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOpinion 90-8
… of 1988. Chapter 293, among other things, added language to these statutes that provides that neither section shall be … and then were amended by local laws adopted prior to the enactment of Chapter 293. These charter provisions … law", foreign fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 95-5
… (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system) COUNTY … 307: Surplus surcharge revenues collected pursuant to County Law, article 6 may be used to pay debt service on …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,661 contracts for state … Callanan Industries Inc. for pavement reconstruction on I-84 in Orange County. $3.3 million with Matthews Bus … $1.4 million to Panha Solutions Inc., $1.3 million to I-Link Solutions Inc., $1.2 million to MVP Consulting Plus …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or … not provide sufficient oversight of the town bookkeeper to ensure that the town’s records were reliable and to …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or … or abutting owners or upon the board's own motion, to improve a street, highway, private road or right-of-way. … the resolution authorizing the improvement is subject to permissive referendum and the petition requesting a …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2003-3
… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … fire department, that provides a service award equivalent to forty dollars per month for each year of firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Office for People With Developmental Disabilities Fuel Card
… through March 2018. The objective of our examination was to determine whether the WEX card purchases were for … Metro staff are responsible for driving fleet vehicles to transport people with developmental disabilities. Officials typically assign a WEX card to each fleet vehicle but provide employees their own unique …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. “It is also a warning to fire district officials throughout New York: Always … thank District Attorney Carnright for bringing Mr. Denardo to justice and helping us recoup the stolen funds.” Michael …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Division of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal … the Rent Regulations Services Unit – BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background Pursuant to a side letter contained in the 2016-2021 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… in lump sum spending with minimal disclosure, according to a report released today by State Comptroller Thomas P. … New York, as well as economic uncertainty, are key risks to this budget.” DiNapoli’s report shows that the state … $1.2 billion from a year earlier. No deposits were made to the state’s statutory reserve funds during the last fiscal …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadState Contract and Payment Actions in January
… Schoeneck & King, PLLC for outside legal counsel relating to employment matters. Department of Transportation $9.9 million to New York City for citywide bicycle network development. … tax credits. Department of Civil Service $27.3 million to Beacon Health Options, Inc. for the New York State Health …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… receivable are recorded based on revenue the State expects to collect as a result of revenue lease contracts the State … leases is included in Section 4.O – Intangible Right-to-use Assets of this Chapter. Due from Federal government - Generally, Federal funds due to the State represent amounts due to the State for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Agencies Bulletin No. 1880
… Purpose The purpose of this bulletin is to inform agencies of OSC’s annual record update process and … provide data entry instructions for SRA and TDA deductions to ensure compliance with IRS contribution limits. Affected … Description 432 ED TDA Copeland Background Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaPayroll Improvement Project Bulletin No. PIP-017
… Purpose The purpose of this bulletin is to inform PayServ users who experience errors, are unsure how to complete transactions, or who need assistance with PS Queries that have been renamed how to get help immediately after the upgrade to PayServ 9.2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Andover Central School District - Financial Management (2018M-145)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. … Board annually appropriated fund balance that was not used to finance operations and adopted budgets that overestimated … statutory limit each year. When these funds are added back to the general fund, recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341j