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Government-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. … Governmental activities: includes most of the State’s core services as well as general administrative support. …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Village of Arkport – Information Technology (Steuben County) … retroactive buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment Process Auditors … paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to … Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Comptroller DiNapoli Releases School District Audits
… Central School District – Fund Balance (Otsego County and Madison County) The board appropriated approximately … the district. Rockland County Community College – Employee Benefits The college overpaid $4.6 million to the county for … claims audit results directly to the board. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Opinion 94-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to permissive referendum requirements. However, if a single board resolution authorizes both the purchase of land … for with the current year tax revenues, then only that single resolution would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24State Police Bulletin No. SP-240
… Lv) on 11/01/2023 are eligible for the Expertise Pay. An employee who otherwise meets the eligibility criteria but is … earned from the OT Eff Date through the End Date on the employee’s Additional Pay page for Earnings Code EXP. If an … Annual Addl Earnings (to prevent making another payment) Retirement Information: The 2023 Expertise Pay is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-240-2023-state-police-expertise-payState Agencies Bulletin No. 1967
… provide agency instructions for processing the 2021 CSEA OSU Work-Related Clothing Allowance. Affected Employees … the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-210
… Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the … Overtime or Straight Time Earnings Codes the agency must submit the appropriate Earns Code in the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19State Agencies Bulletin No. 1872
… provide agency instructions for processing the 2020 CSEA OSU Work-Related Clothing Allowance. Affected Employees … the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1800
… are not required to fill out a new Form W-4. If they do not fill out a 2020 Form W-4, their existing Form W-4 will … is similar to the previous version for those employees who do not submit a new Form W-4. Their federal income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxComptroller DiNapoli Releases School District Audits
… and timely, they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total … $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… support documentation. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66What is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planState Comptroller DiNapoli Releases Municipal & School Audits
… and reliable collections were not always maintained, there is an increased risk of city collections being lost, misused … policy and invested $35,000 in an investment account that is not statutorily authorized. The board re-adopted its … monitor non-payroll disbursements. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… it is important for good people to come to the aid of the planet. We also must find innovative solutions to fund the … . "Global warming is real – and the consequences for the planet and the economy are catastrophic," New York City …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerUnified Court System Bulletin No. UCS-133
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … Section 37 of Judiciary Law and implementation legislation for collective bargaining agreements. Eligibility Criteria Employees must have been on the payroll for 120 full work days from 4/1/07 through 3/31/08. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… a major strain on its budget. A report released today by New York State Comptroller Thomas P. DiNapoli highlights key … subway system is, by and large, a safe place. However, the crime rate has increased as incidents of crime have outpaced …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backState Comptroller DiNapoli Releases Municipal Audits
… employees a Christmas bonus in addition to their fixed salary. These bonuses, which constitute an unauthorized gift … County) The board did not provide adequate oversight and management of the capital projects because it did not adopt appropriate financial plans, monitor project expenditures against estimated costs, approve project …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0