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Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… certiorari refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. … …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Binghamton – City Operations (2015M-280)
… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … amounts reserved are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden Fire District Westerlo Volunteer Fire Company West Nyack Fire District and the Town of York
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … a referendum must be initiated, signed and acknowledged in the same manner as a petition for the improvements … a petition to initiate a road improvement. Similarly, in the event an improvement is initiated on town board …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2003-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of volunteer firefighters, through the payment of a form of municipally-funded deferred compensation for the … in forms other than a monthly payment for life (e.g. a single lump sum), such alternative forms of payment must be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3City of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Office for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDivision of Housing and Community Renewal Bulletin No. DH-117
Division of Housing and Community Renewal Bulletin No DH117
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsAndover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Transportation – 2022 Financial Condition Report
… Since 2017, But Are Worse Than in Other States In 2021, New York State was responsible for maintaining 8,527 bridges.* A … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationTransportation – 2021 Financial Condition Report
… number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationVillage of Endicott – Budget Review (B4-13-8)
… liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law requires all local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Patterson – Justice Court Operations (2020M-63)
… accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Payroll Improvement Project Bulletin No. PIP-005
… to this bulletin. … Payroll Improvement Project Bulletin No PIP004 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Copiague Union Free School District - Information Technology (2023M-150)
… (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150State Contract and Payment Actions in November
… Construction $6.9 million with Fratello Construction Corp. to rehabilitate the Bronx Armory in Bronx County. $5 million with Burns Bros. Contractors LLC to provide a direct digital control energy management system … County. $2 million with Bunkoff General Contractors Inc. to rehabilitate bathrooms at the Hudson Correctional Facility …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberCUNY Bulletin No. CU-710
… and processing procedures for the 2020 retroactive 2% pay rate increases. Affected Employees CUNY employees in the New … (NYSNA). The memorandum provides for retroactive pay rate increases to the hourly and annual rates effective 12/16/2020 as stated in the revised rate chart . Effective Dates The 12/16/2020 2% pay rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-state