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Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Trustees. The Village’s general fund expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … Transportation Authority, the New York City Transitional Finance Authority, the New York State Environmental …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York … refunding purposes; and No planned issuances scheduled for September at this time. The anticipated sales in the third … schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 95-22
… Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, … Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use generally … Benevolent Association may expend foreign fire insurance tax moneys to purchase certain exercise equipment to be used …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… to all employment and income taxes. Questions Questions about payment processing may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverpayments of Certain Medicare Crossover Claims
… Medicaid made actual and potential overpayments (totaling about $26.4 million) on 865,987 crossover claims that were … during our audit period. The actual overpayments totaled about $10 million (from 414,081 crossover claims). The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsFire Safety (2015-MS-1)
… Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , … (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review or approve fire safety or … plan and evacuation plan and ensure they have plans that meet the minimum Fire Code requirements. Review and approve …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… decisions. These enterprises must also be authorized to do business in New York State and registered under the … low dollar amounts; typically under $2,500. Key Findings We found the Department's purchases through AIW complied with … their access to traditional contracting opportunities? To what extent should brokers be required to add value to a …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, … A fire district may change the office of fire district treasurer from an elective to an appointive office pursuant … letter asking whether the elective office of fire district treasurer may be abolished and replaced by an appointive …
https://www.osc.ny.gov/legal-opinions/opinion-89-43NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… York State Common Retirement Fund as the number one U.S. pension fund, and the third globally, for its work to address … the Fund’s second consecutive ranking as the leading U.S. pension fund on addressing climate issues. "Climate change is … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.2 …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 … Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or … July 2025 Amount Hazard Duty MC Straight Time (HZ5) $0.75/hour $1.00/hour Hazard Duty MC Overtime (HZ6) $1.13/hour …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedAre You Vested? And What It Means
… that you have earned enough service credit to qualify for a pension benefit once you meet the minimum age … credited service are vested. As of April 9, 2022, Tier 5 and 6 members also only need five years of service credit to … 5 and 6 members needed ten years of service to be eligible for a service retirement benefit. Effective immediately, if …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-62
… FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees … LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 2325
… inform agencies of OSC’s automatic processing of the April 2025 increases to Premium Overtime, Administrative … Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information: These monies are taxable income subject to … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payUnified Court System Bulletin No. UCS-249
… 61, certain fringe benefits including employer-funded group legal service benefits are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucs