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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … pay rent of $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … or his designee. … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Fire Safety (2015-MS-1)
… report - pdf] We also released ten letter reports to the following municipalities: Cities of Ithaca [pdf] , North … , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , Lindenhurst [pdf] and Patchogue [pdf] . Purpose of Audit The purpose of our audit was to determine if local government …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the … 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-accrualDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… increases in 2023. Oswego had the strongest growth at 16%, followed by Glens Falls (9.6%), Norwich, and Oneida …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … Graded Non-Judicial Employees Bargaining Unit 86, 88, and CT Background Chapter 1 of the Laws of 2023, which … Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentDiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… New York State Comptroller Thomas P. DiNapoli today announced that ExxonMobil has, at long last, met the New York State Common Retirement Fund's request that it …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli: State Pension Fund Value $206.9 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned an … Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is … projects to provide permanent supportive housing to the homeless and if HHAP projects are being properly … 8, 1990 to administer HHAP and is staffed by 17 Office of Temporary and Disability Assistance employees. HHAP was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceFred S. Keller School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersUnified Court System Bulletin No. UCS-159
… served the equivalent of 120 full-workdays in each fiscal year to be eligible for the additional increment(s) … Increment Code). Current Code Updated to 0410 4 digit max year of current grade or 0514 if salary is between 1st and 2nd longevity steps 0510 4 digit max year of current grade 0004 04 with 2 digit year for future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityState Agencies Bulletin No. 1687
… Purpose To provide agency instructions for processing the 2018 CSEA OSU Work-Related Clothing … Relations (GOER) memorandum dated 10/1/2018 provide for a Work-Related Clothing Allowance. Effective Date(s) The … hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1687-2018-work-related-clothing-allowance-osu-employees-represented-civilDiNapoli: Wall Street Bonuses Slip From 2006 Record
… office also tracks the performance of the seven largest financial firms headquartered in New York City. The seven …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordOpinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11