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State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… revenue projections and proper long-term planning." The latest round of scores is based on 2016 financial information … Earlier this year, another 70 municipalities and school districts were classified in some level of fiscal …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 93-17
… NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) MUNICIPAL FUNDS -- Appropriations … when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority to issue bonds to pre-pay …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which inhibited the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1886
… Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … 6. Enter the employee’s Date of Membership in the “ Election Date ” field. The same election date should be carried forward from the previous …
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
… Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees New York State employees who … Benefit Plan based on the agency’s review of the “two-year look back” salary. The public query, TWO_YEAR_LOOKBACK_VDC … from each row must be combined to determine the “two-year look back” salary. The query will prompt for Calendar Year – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcOpinion 90-39
… Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of Huntington , 85 Misc 2d 806, 380 NYS2d 466; … 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Comptroller DiNapoli Releases State Audits
… Based Bus Safety Program (2015-S-71) In October 2013, DOT began to implement the bus safety program by revising its … carriers to improve their operations. Auditors found DOT effectively implemented the program. DOT has also taken appropriate actions against poor …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 2012-1
… -- Purchases and Sales (purchases of highway related products from company owned by a member of a town board of … Board of Assessment Review (purchases of highway related products from company owned by a member of a town board of … sole proprietor of a company that sells highway related products would have an interest in contracts between the …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCorning City School District – Procurement (2016M-222)
… County; and the City of Corning and the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408State Agencies Bulletin No. 1964
… of this bulletin is to notify agencies of a new process for requesting a stop payment for a replacement, reversal, or exchange of a NYS payroll paper … Uncashed NYS Payroll Checks mailbox for a stop payment, replacement, reversal, or exchange of a NYS payroll check. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Comptroller DiNapoli Releases Municipal Audits
… Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … Recreation Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting … did not establish pay rates for program employees. Cayuga County Water and Sewer Authority – Billings and Collections …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… faces pending litigation relating to the North Union Street capital project that may require additional funds of … while the county budgeted $544.5 million in revenue for sales tax collections, auditors estimate total collections to …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-285
… served the equivalent of 120 work days in each fiscal year, and had a performance rating other than … and Has completed 120 full work days in each fiscal year; and Has a Pay Basis Code of ANN or BIW (only if the … of at least “Satisfactory” for service during the previous year in each fiscal year. Agency Actions – Payments Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-285-april-2020-state-new-york-unified-court-system-ucs-longevitySUNY Maritime College Review of PCard Transactions and TCard Expenses
… were for the official duties of the cardholder and were in accordance with the OGS and Maritime’s Procurement Card … the most economical method of travel and keeping the best interest of the State in mind. It is the responsibility … reasonable, and necessary, all authorized travel is in the best interest of the State and employees receive appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, … were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-audits