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Submitting Your Payment – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentComptroller DiNapoli Releases Municipal Audits
… part of the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. … proceeds for capital projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and … substantial financial decline in both the water and sewer funds. The board also adopted budgets that appropriated more …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… instead she allegedly abused her position to steal town funds and attempted to hide her crime,” DiNapoli said. “I … the public trust, particularly those who divert public funds to their own use. I would like to thank ADA Victor Mui, … trust by disregarding the law and stealing from town funds. I applaud the Comptroller’s Office, Genesee County …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… is not appropriate. Subject to the availability of funds, a simplified renewal agreement requires the successful … relevant requirements of State Finance Law Article 11-B. Funds reservation and expenditures must be made against the … to a contract that will result in a transfer of funds among program activities or budget cost categories, but …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15)
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReview of the Financial Plan of the City of New York - May 2019
The FY 2020 budget totals $92.5 billion, including $68.2 billion that will be funded with locally generated revenues (i.e., City funds).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2020.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… letter today on behalf of the state and city pension funds to 20 major U.S. corporations urging them to uphold LGBT … Russian gay community continue to appear on VKontakte (VK.com). The letter notes that one group in particular, calling … increased criticism," DiNapoli said. "VK.com’s failure to block these abhorrent videos is unacceptable, and puts …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldDiNapoli: New York on Stronger Financial Footing
… largely been curtailed, such as distributing large sums of money outside of the budget process, have once again appeared …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingAnnual Financial Report
… Financial Statements Municipalities that maintain sub-funds will aggregate this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire … 9016.8 – Fire Retirement – Employee Benefits. Enterprise funds will require the reporting of adopted budget …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportTown of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key Findings 157 of … general fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
Clark Mills Fire District Controls Over Financial Activities 2014M315
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Sagaponack Common School District - Fund Balance Management (2018M-53)
… of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has … which each will be used. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or cash flow … minutes. Receive and maintain custody of all Company funds. Develop a budget or cash flow document to guide annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialJustice Court Fund: Invoice Billing Program
… she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to … When village matters are reported on a town report and funds are due to the village, the town invoice will instruct …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programPavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 … Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62