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VI.2.A Appropriation & Segregation Overview – VI. Budgets
… that should be set aside in the reserve segregation. This new business process means that State Agencies will no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… at the time of the CARES Act legislation becoming law in March, New York City would have received $9.4 billion. The … through June 30 (see Figure 2), many of which are located in the regions hit hardest by COVID-19. DiNapoli’s report … dramatic impact of COVID-19 on state and local revenues in New York and elsewhere, significant additional relief from …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Unified Court System Bulletin No. UCS-280
The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2212
… Affected Employees: Employees whose direct deposits are returned from their financial institution for any reason, … and who request a Payroll Check Reissue for any reason are affected. Background: The Statewide Financial System will … available. Therefore, employees whose direct deposits are returned from the receiving financial institution during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli Releases Municipal Audits
… on formal board actions and were not made available for public review in a timely manner. Town of Saugerties – Claims Auditing (Ulster … its operations. The proposed budget for the water fund does not include appropriations for real property taxes that …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… obstacles on access trails and paths, and limited parking for people with disabilities, according to an audit released … do a better job incorporating this goal into its processes for maintaining and operating its sites, and improve its … mats were put down to improve access to the water. Signage for such amenities were prominent at some parks, while others …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Agencies Bulletin No. 271
… position change with a reason of change line). *If OSC disables the OK to Pay on the Retro Pay Review and … employee was placed on a retroactive leave without pay and does not have any earnings in the pay period from which to … Summary panel will not reflect the amount of the earnings. If the auditor determines that the OK to Pay should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationOpinion 99-13
… 1033; Cimato v Town of Pendleton , 237 AD2d 883, 654 NYS2d 888; Wright v LaGrange , 181 Misc 2d 625, 694 NYS2d 862) and …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Town of Elmira – Financial Condition (2015M-226)
… August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of approximately 6,940 and includes the Village … and the reasonable level of fund balance to be maintained in each fund to meet the Town’s needs. Implement a plan to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238What is the Real Property Tax Cap?
… play important roles in the process. Local governments, libraries, schools (except New York City) and fire districts …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… records. The Board did not receive reconciled bank statements with the financial reports. The Clerk-Treasurer submitted an … and timely accounting records. Include reconciled bank statements with the monthly reports provided to the Board. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Columbia County – Payroll (2014M-121)
… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017m