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State Comptroller DiNapoli Releases School District Audits
… not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some appropriations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… or close completed projects in a timely manner. As a result, the City had 87 open capital projects, only nine of …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Releases School Audits
… office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , … appropriately and effectively.” Cheektowaga-Maryvale Union Free School District – Financial Condition (Erie County) The …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 hours. Remit real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementComptroller DiNapoli Releases Municipal Audits
… private funds as of the end of 2014 and it has no formal plan to use the money. The library maintains approximately … board also did not clearly document its authorization of compensation for all village employees. Town of Cayuta – … accurate and complete bail records were not maintained and bank reconciliations and accountability analyses were not …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2012-1
… of highway related products from company owned by a member of a town board of assessment review) REAL PROPERTY … of highway related products from company owned by a member of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment review who is the sole …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1CUNY Bulletin No. CU-165
… Purpose To explain OSC's automatic processing and provide agency … for Period 20C, OSC will automatically apply increments to active annual salaried employees in grade 980 based on the … code is 0001 and the employee's salary rate is equal to one of the steps on the salary schedule, but below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-165-january-2003-incrementsCUNY Bulletin No. CU-124
… Purpose To explain OSC's automatic processing and provide agency … for Period 20C, OSC will automatically apply increments to active annual salaried employees in grade 980 based on the … code is 0001 and the employee's salary rate is equal to one of the steps on the salary schedule, but below the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-124-january-2002-incrementsCUNY Bulletin No. CU-218
… processing and provide agency instructions for the payment of Increments. Affected Employees Increment-eligible … missing, Salary is off step, or Position Data and Job Data do not match. Agency Procedures for Increments Not … must use the attached chart to determine Increment codes when submitting pay changes, position changes, and transfers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-218-january-2005-incrementsOpinion 88-47
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general … PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is not barred by any of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47SUNY Bulletin No. SU-325
… Unit = 28 Salary Grade = 980 Comp Rate Code = BIW, FEE Payroll Status = Active or Leave with Pay Eligible employees … see Bulletin 1575 Supplemental Wages for more information. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Fiscal Stress Scores
… government and robust local sales tax revenues helped to put local governments on solid fiscal ground in 2021,” … and a possible recession looming, local governments need to plan carefully to avoid fiscal cliffs in the future.” DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… Thomas P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 … 0 (worst) to 9 (best) – to major bridge components based on their capacity to carry vehicular loads. If any major …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… with the Office of the State Comptroller, as required by law. The board did not annually audit the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua … bank account instead of the treasurer, as required by law. These actions result in an increased risk of theft and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-601
… Purpose To inform agencies of the processing of the 2017 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … legacy computer systems as an integrated and flexible state-of-the-art program. Auditors, however, concluded that … Ulster Greene generally complied with state guidelines for reimbursement. Auditors identified $995 in …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsAvailable Options – Career Plan
… out to you, no benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a … you, all benefit payments will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide …
https://www.osc.ny.gov/retirement/publications/1642/available-options