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Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… billion scheduled for June. The anticipated new issuances in the second quarter compare to past planned new issuances … the State of New York – bond sales of up to $170 million in tax-exempt fixed rate bonds for the month of April, bond sales of up to $110 million in tax-exempt fixed rate bonds for the month of May and a …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water … manipulate court records and admitted to embezzling funds. Geneva Housing Authority – Cash Receipts (Ontario County) The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… the largest public pension funds in the United States with assets of approximately $279.7 billion as of Dec. 31, 2021. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesState Contract and Payment Actions in April
… approved 1,580 contracts for state agencies and public authorities valued at $1.3 billion and approved nearly … Education Department $1.4 billion in general aid to 388 school districts. Empire State Development Corporation $22 … for various other purposes such as local grants and public assistance, nursing, and administrative and clerical …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XII.6.O Paying Retainage – XII. Expenditures
… and the Business Unit deems it prudent to retain a certain percentage of contractual payments until such time as it is … account codes set up for retainage when both retaining funds as well as releasing those withheld throughout the … Code Description 58951 Used when temporarily withholding funds from contract payment(s). 60321 Used when temporarily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainagePayroll Improvement Project Bulletin No. PIP-010
… plans will be maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for … questions related to this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92CUNY Bulletin No. CU-703
… to both OSC and CUNY for the creation of retirement before tax and after tax arrears deduction codes to be taken via payroll … activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkOperational Advisory No. 13
… October 2017. Transactions that are initiated close to month end with an accounting date in a period that is … be picked up in the nightly batch. All transactions that have an accounting date outside of the open accounting period … in an accounting period that is about to be closed, that have passed agency approval (and not successfully budget …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsXII.10.D Monitoring Moving Services – XII. Expenditures
… A THOROUGH BID To receive a thorough BAFO, an agency should identify the move origin and destination locations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesCayuga 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-operationsSaratoga County – Financial Condition (2013M-235)
… 1, 2010, to $10.3 million at December 31, 2012 due, in part, to subsidizing Maplewood Manor. In fact, during this …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s … actions if it determines that the amount was not correct. Do not conduct fund-raisers for NFP organizations and have a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … reserve which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. … sewer district could experience another operating deficit in 2012 totaling $4,610, which will further reduce unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on … Federal and State share if applicable, but are required to set up Funds Distribution to determine what charges will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local … - just for exemptions with this specific risk indicator (i.e., having a mailing address that receives STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… New York State Comptroller Thomas P. DiNapoli today announced a new reduction in management fees for the state’s 529 College …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled … procurement policy, where the Board would specify the number of written or verbal quotes or bids to be obtained for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19