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IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental … on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli Releases Bond Calendar for Fourth Quarter
… the month of December at this time. The anticipated sales in the fourth quarter compare to past planned sales of $6.75 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterProject Tracking Systems and Economic Assistance Program Evaluations
… maintains adequate information systems for the collection of relevant data to effectively manage and report on the … ESD is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli Releases Bond Calendar for First Quarter
… the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … City Transitional Finance Authority, the New York Liberty Development Corporation, the New York State Housing Finance Agency, the New York Transportation Development Corporation, and the Triborough Bridge and Tunnel …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… victims receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of the probationers tested, were behind on their restitution payments by a total of $283,620. The courts were often not notified because …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway … §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Employer E-News Archive — 2023
… Switch September 2023 Projected Invoices for Next Fiscal Year Available Quick-Reference Charts for NYSLRS Benefits …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… for 10 years and unemployment for 31 years. Young Women’s College Prep Charter School of Rochester – Network and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsContractors or Consultants – Membership and Enrollment
… contractors or consultants should not be paid on the payroll, but in some other manner. If, through completing the … is a public employee, that individual must be paid on your payroll, regardless of whether payment is made on a salary or …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsUlster County – Financial Condition (2014M-27)
… totaled approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that fund … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are … balanced without depleting the unexpended surplus funds. … Ulster County Financial Condition 2014M27 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Crown Point Central School District - Claims Auditing (2018M-76)
… Audit and approve claims before payment in accordance with New York State Education Law (Education Law). 1 District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Westchester Community College – Fixed Assets (2017M-78)
… The purpose of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 … through March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… claim. Except as specified in Appendix A, officials agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation … limit is a percentage of the current full valuation. … Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitTown of East Otto - Information Technology (2018M-156)
… a disaster recovery plan or formal backup procedures. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Unified Court System Bulletin No. UCS-177
… Questions regarding this Bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeUnified Court System Bulletin No. UCS-125
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify the Unified Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insurance