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City of Newburgh – Budget Review (B6-13-21)
… on the results of our review, except for certain matters, we found that the significant revenue and expenditure … largest property which is listed for sale at $1 million. If these properties are not sold within the 2014 budget year, … shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21County of Rockland – Budget Review (B6-15-21)
… obligations are outstanding. Key Findings The County does not have a plan for reducing the general fund’s … early retirement incentive and reduce other appropriations if savings are not achieved. Increase the appropriation for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Agencies Bulletin No. 1858
… Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to recover these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … State Park (Wyoming County) Village officials did not accurately bill State Parks for water usage. They were … found 596 highway claims totaling $349,824 that did not have an approved purchase order request; 599 claims totaling …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsEDSS - Glossary of Terms
… total would be $2.8 million. Initial Term Amount The first term amount. Examples: If a five year procurement … Record. Examples: A five year contract with an initial first year and annual simplified renewals thereafter for four …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, … books with the ECA clubs’ books. … Plainedge Union Free School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Opinion 94-15
… shall be the treasurer of such extraclassroom activity fund" (8 NYCRR 172.4). The board of education of each school …
https://www.osc.ny.gov/legal-opinions/opinion-94-15August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Issued To: County, City, Town and Village Chief Fiscal Officers … bonds. Proceeds of the revenue bonds are held by EFC in a trustee bank and wired to the local government's bank upon … of the advances. Funds are wired to the borrower by the trustee bank after EFC approves the borrower's request for …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… report by New York State Comptroller Thomas P. DiNapoli. Much of the growth was led by Asian, Hispanic and Black …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsIgnition Interlock Program Monitoring (2015-MS-4)
… through May 29, 2015. Background On November 18, 2009, New York State enacted the Child Passenger Protection Act, … they own or operate for a certain period of time. The New York State Division of Criminal Justice Services has …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Maintenance and Inspection of Event Recorder Units
… and inspection requirements pertaining to Event Recorder Units (ERUs) and whether Transit has a corrective action plan … based on federal regulation, which stated the industry standard for memory capacities for ERUs is 48 hours. Model … Transit to retrieve a download when it is requested for a non-emergency incident/accident because the ERUs have only a …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – Town … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Greenport Union Free School District – Financial Condition (2014M-203)
… through March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport … manner that benefits District taxpayers. … Greenport Union Free School District Financial Condition 2014M203 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203State Agencies Bulletin No. 2004
… 2.5 RH5 OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 *Please note: Earnings Code … Extra Service rate from the employee’s Job Data record by 1.66667 (calculated by dividing 2.5 by 1.5) to derive a rate … and the original Hours/Units/Amount as a positive value. Retirement Information Monies paid using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… State Department of Labor (DOL) determines who qualifies for benefits and individual employers fund their own … to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs