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Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … with some exceptions, though each local government’s tax cap calculation involves a multi-step formula. The law … into an overall score intended to measure each entity’s budgetary solvency. As noted above, some local government …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal grants received by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … and District officials adequately monitored the mechanic shops Shops financial condition and safeguarded District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Caneadea – Fund Balance Management (2020M-145)
Determine whether the Town Board Board effectively managed fund balances
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145DEC Management of Invasive Species (2019-S-026) - Maps
… the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsRetirement Contribution Borrowing Limits
… 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) – Establishes a cap on the amount that certain Tier 6 …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsComptroller DiNapoli Statement on 15th Anniversary of 9/11
… Lower Manhattan has rebuilt itself and is prospering. As my recent report shows, the number of people living in the … story of September 11 is the story of our ability, after getting knocked down, to pick ourselves and our neighbors up …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … revenues to participating municipalities. At least 547, or 9 percent, of Program tickets were given to non-players. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
Approximately one in ten, or about 800,000, New York households experienced food insecurity from 2019 to 2021, and an increasing number say they face food insufficiency since summer 2021.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-food-insecurity.pdfRetirement Online Security Administrator Authorization Form for State Employers (RS5547)
This form is for State employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5547.pdfRetirement Online Security Administrator Authorization Form for Local Employers (RS5546)
This form is for local employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5546.pdfDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… in making sure she will be held accountable.” “Crimes of this nature directly impact citizens of Rensselaer County,” … said. “This type of crime steals from the taxpayer, and my office is committed to justice for those that have … in purchases for herself, ranging from video rentals to hair accessories. She also attempted to charge another $1,980 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the … an annual income recertification for eight of the 10 tenants reviewed. Oneida County Department of Social …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Justice Court Fund - Town and Village Court Revenue Report Data Description
… the calendar year) Prior year report months (distribution corrections) Content Reported Violations of numerous: State … the State pending clarification for final determination) Corrections to prior year distribution Distribution …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionGreenport Union Free School District - Bank Reconciliations (2019M-161)
… complete report - pdf] Audit Objective Determine whether the Treasurer prepared accurate and timely bank … Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. … balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Opinion 2006-8
… upon retirement to central school district employees under collective bargaining agreements. You ask whether a central … paid upon retirement to school district employees under collective bargaining agreements. The amounts of the … percentages of the employees’ final year salaries. Collective bargaining between public employers and public …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Dual Employment
… State agencies are working their required hours at each job. The audit covered the period April 1, 2010 to March 31, … mission is to promote the rule of law and to serve the public by providing just and timely resolution of all matters … the audit period. Another UCS employee who received a salary, and was under contract with UCS to provide legal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentOpinion 2000-12
… that town board members abstain from voting on resolutions fixing the salaries of relatives who are town officials and, … that town board members abstain from voting on resolutions fixing the salaries of relatives who are town officials (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Comptroller DiNapoli Releases Municipal Audits
… the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, … any information related to water collections. Town of Theresa – Internal Controls Over Claims Processing (Jefferson … of the Claryville Fire District Town of Niskayuna Town of Theresa and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations