Search
II.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial … the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . … and, if necessary, corrective action(s) to restore budget balance. The DOB website at: http://www.budget.ny.gov/ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… recognizance. None of the charges are bail-eligible. The top charge, Second-Degree Grand Larceny as a Crime of Public …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesState Agencies Bulletin No. 1898
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … lump sum payment in the amount of $1,250 or $2,500. A side letter to the agreement dated October 19, 2016 states that … Processing . Note: The employee’s increment code may need to be adjusted as a result of the leave of absence in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual ( 2015-S-10 ) Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Troy – Budget Review (B19-5-8)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that … require additional funds. The City’s capital plan for the purchase of equipment and vehicles for the general and refuse …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… supports our state’s continued economic recovery, provides for those in need and still struggling from the pandemic’s … needs to be passed by end of business on Monday, April 3 for the April 6 Institutional Payroll to be processed without … employees working at the regional institution facilities for the state Department of Corrections, state Office for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… between Comptroller DiNapoli’s Office, Dutchess County D.A. William Grady and the New York State Police. … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general authorization …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police announced today. The defendant, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 89-64
… principally as a village (see Village Law, Article 17). You indicate that the village/town board of trustees is … the parcels as open space within the village/town. You also indicate that the board of trustees engaged the … before entering into negotiations with the owner. Finally, you indicate that, after extensive negotiations, the board …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 95-3
… SALES TAX -- Distribution (calculation of amount set aside for county or educational purposes when cities and county … levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county … Law, §1262(d). The amount of county sales tax set aside for county or educational purposes must be determined from …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 2005-9
… or reappointed to the central high school board for a new term beginning on or after July 1, 2005, he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… in the New York State Payroll System (PayServ) for tax year 2021. Affected Employees Employees with … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … and securing vehicles for the agency. Note: Due to the Tax Cuts and Jobs Act (for dates beginning after 12/31/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided