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Local Government – 2022 Financial Condition Report
… of revenues for other local governments—for social service programs in counties, for highways (mostly in cities and … or programs (such as municipal swimming pools and summer camps). Overall, education made up almost 31 percent … courts and recreational programs in the spring and summer of 2020, and school districts scrambled to provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1975
… Period Type Effective Date Check Date Institution 22 Current 01/13/2022 01/27/2022 Institution 22 Lag 01/13/2022 02/10/2022 Institution 21 Extra Lag … Administration 21 Lag 01/06/2022 02/02/2022 Administration 22 Extra Lag 01/13/2022 02/16/2022 Manually processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageOpen Book New York
… Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. Without transparency … where resources may be needed. View Dashboard NY Full-Time Equivalent Employees Dashboard QUARTERLY WORKFORCE …
https://www.osc.ny.gov/open-book-new-yorkV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that drives … A General Ledger Business Unit GL BU is generally defined for each entity that maintains and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuCost-Saving Ideas: School District Auditing – Internal Auditor
… or by phone at (518) 474-6541. Inter-municipal and shared service agreements Investigate the feasibility of entering … a person hired through an inter-municipal or shared service agreement an independent contractor a BOCES employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases Municipal Audits
… insurance benefits provided by the town. Finger Lakes Community College – Credit Card and Travel Expenditures … uses their college credit card to automatically charge fees. Town of Rensselaerville – Real Property Tax Exemption … of assessed value, 97 exemptions (38 percent), valued at approximately $2.4 million in assessed value, lacked one …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town … being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant revenue … announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town of …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Eaton No. 1 Fire District – Board Oversight (Madison County) District … records and reports. The board did not ensure basic accounting records were maintained or that it received … audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … today announced that the New York State Common Retirement Funds Fund investment return was 951 for the state fiscal …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Comptroller DiNapoli Releases Municipal Audits
… cash flow to meet needs. A heavy or ongoing reliance on debt could indicate the village has cash flow issues that … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Central School District , Science Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … count," DiNapoli said. "By auditing school district and charter school finances and operations, my office continues …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… missing or deleted cashbook entries had a proper audit trail and documentation. In addition, the town board did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Fire District Information
… 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the …
https://www.osc.ny.gov/local-government/resources/fire-district-informationXVI.4.A Cash and Investments – XVI. Financial Reporting
… No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsNew York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s … its residents, workers and prospective visitors. In New York City, the demand for services is especially high, being … Balancing New York Citys budget each fiscal year is foundational for the …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Agencies Bulletin No. 1949.1
… Memorandum of Agreement (MOA) signed 09/30/2021 and the Amendment to the MOA signed 12/31/2021 between the State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… saved $3,800 if it had purchased propane at state contract prices. Auditors also determined the board did not establish …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsXV.6.B Negative Payroll Balances – XV. End of Year
… Note: An analysis and the correction of currently charged payroll pools may be necessary by your agency, in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… and conflicts continuing around the world, this Veterans Day we must remember the sacrifices countless Americans have … regions around the globe and are protecting us from modern day threats, we owe our liberty and prosperity to these brave …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliIntroduction – Information Technology Contingency Planning
… has become an integral part of most local governments’ and school districts’ operations. Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting and reporting. The impact of an unplanned IT … IT has become an integral part of most local governments and school districts operations …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction