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Town of East Hampton – Budget Review (B7-13-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, New York state and the Metropolitan Transportation Authority all need additional … impact on the city’s budget and its residents. The Metropolitan Transportation Authority, which is vital to the … New York City New York state and the Metropolitan Transportation Authority all need additional …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesComptroller DiNapoli Releases School Audits
… district staff are able to access websites such as online shopping, social networking sites, travel and automobile …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-212
… Background The 2011-2016 Agreements between the State of New York Unified Court System (UCS) and the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-212-2015-judicial-ratification-bonus-bargaining-units-sa-sg-sk-andState Agencies Bulletin No. 1939
… of service credit in either BU01 or BU21. Note: There is no 2021 increase in the Hazardous Duty Pay payment amount for … State Agencies Bulletin No 1939 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Avon Central School District – Financial Management (2024M-75)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli Announces Robin Lois to Oversee Local Government Division
… DiNapoli said. “I am confident she will effectively lead my efforts to hold local governments accountable for taxpayer … including public accounting, corporate accounting, and small business operations. She is a graduate of Mount Saint …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionBolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58State Agencies Bulletin No. 1988
… is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary … BU91) titles who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1953
… State Agencies Bulletin No 1953 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 422.2
… agencies of the procedures to be used when requesting a direct deposit reversal. Affected Employees: Employees with … a direct deposit reversal can be processed for up to 5 business days following a check date. By enrolling in direct … for each check date. AC3197 requests should be submitted as soon as possible, however, per National Automated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … leading to an operating deficit of approximately $13,200. Key Recommendations Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Operational Advisory No. 27
… on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), … accounting date to ensure that proper statewide accruals can be completed, and will contact agencies regarding … utilized. In addition, the new policy may streamline business processes by minimizing the need for agencies to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationComptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … – Capital Planning (2019M-88) Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2023 Financial Condition Report
… continued economic recovery from COVID-19, and the effects of inflation on consumption and use taxes. Statement …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataVillage of Oxford – Justice Court Operations (2013M-219)
… Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of … Village of Oxford Justice Court Operations 2013M219 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to the lack of uniformity in timekeeping procedures and forms. Due to the lack of specific guidance and uniformity … establishing and implementing uniformity of procedures and forms. Key Recommendation Implement uniform timekeeping … procedures that include individual employee timekeeping forms. The forms should provide detail about the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged … $48,998, was for a truck that had no documentation to show the purchase was subject to competition, and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSubmitting Final Payment and Service Information – When Employees Retire
… accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … on or after January 21, 2026, you must submit final payment and service information using the Accrued Payments … form which allows you to electronically submit final payment and service information quickly and easily. It will …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… there are numerous variables that will affect this estimation. The intent of this estimation is to illustrate the potential financial impact on …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51