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George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. … of Endicott Board of Trustees. Operating expenditures for 2014-15 totaled approximately $1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises … District officials have struggled with fiscal challenges and deteriorating financial condition. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Lawrence Union Free School District – Financial Condition (2016M-52)
… audit was to examine the District’s financial condition for the period July 1, 2014 through November 6, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $98.6 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Beekmantown Central School District – Payroll (2017M-26)
… the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard … Deer Park Union Free School District Bank Reconciliations 2016M166 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Overview – Employer Contributions and Rates
… calculate your annual invoice and bill you for a portion of the cost of your employees’ benefits, contribution rates are announced … later. The following pages will explain the Fund’s sources of income, your annual employer contributions and how … Employer contributions help ensure the proper funding of retirement benefits To determine an employers cost …
https://www.osc.ny.gov/retirement/employers/contributions/overviewIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… all monies received from the Federal Government. Most of these receipts are grants earmarked for specific programs … 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsVillage of Remsen Audit Follow Up – 2020M-119-F
… report – pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in … responsible for managing the Village’s operations. Results of Review Based on our limited procedures, the Village has …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fVillage of North Syracuse – Claims Audit (2014M-131)
Village of North Syracuse Claims Audit 2014M131
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the … it might have identified and corrected these errors. Town of Alden – Town Supervisor (Erie County) The former …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Communities in the Rockaways were some of the hardest hit by the COVID-19 pandemic. Now, more than … State Comptroller Thomas P. DiNapoli finds positive signs of business and employment growth that offer reason to … Rockaway Beach and Breezy Point. “After the devastation of Superstorm Sandy and massive efforts to rebuild, The …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water … areas that may need attention, particularly large volumes of unaccounted-for water. Calculate unaccounted-for water … and quantify all water sources to calculate the number of gallons produced by your municipal water system annually. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … has about 4,900 violation cases unresolved since 2004, with minimum fines due totaling $440,000. Collecting the fees …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Shareholders Cheer Lowe's New Green Energy Initiatives
… its carbon footprint and increasing the energy efficiency of its stores nationwide. The New York State Common … Lowe's also announced it will study the feasibility of procuring renewable energy to power its stores. "Lowe's is … New York State Comptroller Thomas P. DiNapoli, trustee of the Fund. "Climate change poses challenges throughout the …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesDiNapoli: Local Sales Tax Growth Slows
… New York’s 15-year annual average growth in sales taxes is 4.2 percent. “Municipalities across this state know all … counties that took effect in late 2013, but were in place for all of 2014. Essex and Lewis counties increased their tax … 50,000 state contracts, visit http://www.openbooknewyork.com/. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsState Police Bulletin No. SP-171
… Purpose To inform the Division of State Police of OSC’s automatic … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ … page for Earnings code HZS. If an employee is appointed to an ineligible position effective after receiving the 2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payCUNY Bulletin No. CU-435
… 237 in Bargaining Units SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT. Employees represented by SEIU-Local 300 … for the 2011 calendar year for employees who were in a status of Active or Paid Leave and received salary from a … Teamsters- Local 237 SB, SC, SE, SL, SM, SP,ST, SU, SV, SW, SX, SZ, TS, TT $94.47 PL1 SEIU, Local 300 S6 $85.00 PL2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Fiscal Stress Remains Low in Villages
… has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office evaluated and scored 539 … 15 as “susceptible to fiscal stress.” Last year, a total of 15 villages from this group were listed in fiscal stress. “Although the number of fiscally stressed villages is small, these communities …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villages