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State Agencies Bulletin No. 1621
… row that is based on the first day of the pay period for payroll checks issued on 1/4/2018 and 1/10/2018. These … Questions regarding this bulletin may be directed to Payroll Retirement Mailbox … To inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1621-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2004-3
… in any … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for the interest on and the principal of all indebtedness , shall not exceed an amount equal to the following percentages of the average full valuation of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through … the Board adopted unrealistic budgets, appropriated fund balance and reserves were not needed to fund operations as …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42VI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … consistently used in both fields. Since combination edits do not exist related to this field, OSC may enforce reversing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewState Authority Contract Approval, Reporting and Filing
… authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing. … prior approval using the Contract Submission System (CSS). Log in to the Contract Submission System View User …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… violations that pose a threat to their health and safety or that affect the livability of their homes. LPAs, which are … and ensuring RESTORE program funds reach elderly residents from more counties and within the prescribed time frames to … distribution of funds. There were significant delays from the time OCR received notice of available funding to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… of Audit The purpose of our audit was to examine the District’s internal control environment and selected … through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsAbout the Record of Activities – Reporting Elected and Appointed Officials
… to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the … a standard work day for an official who participates in a time-keeping system? Is travel time considered … submitting. Continued refusal to submit an ROA will result in the suspension of membership benefits including estimates, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesTown of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… situation the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan … The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… 31, 2017. Background The Medicaid program is a federal, state, and locally funded program that provides a wide range of health care services to those who are … (Department) administers the Medicaid program in New York State. Health care providers bill Medicaid for services …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the … The Town of Sullivan is located in Madison County and has a population of approximately 15,340. The five-member Town … established reserves. We found significant weaknesses with how the Clerk handled the $17.1 million of tax and penalty …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Municipal Audits
… admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan … procurement policy does not provide a clear method for procuring professional services. Auditors found the town … the town did not obtain the required number of quotes for 34 purchases totaling $59,426; a proposal for one …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsTowns’ Road Management Plans (2014-MR-2)
… often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can … can also help towns obtain funding. Additionally, New York State Highway Law requires an annual agreement between the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2V.2 Governance – V. Chart of Accounts (COA) Governance
… Yes Yes See Note Program – Transactional No Yes See Note Project – ID No Yes Project – Activity No Yes Tree Updates Yes Yes NOTE: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that … governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… financial information or perform her duties resulted in the untimely payment of claims and litigation. As a … did not ensure: 88 claims totaling $1.8 million were paid in a timely manner. 60 claims totaling $460,594 for essential … disbursements to vendors unless their use is approved by the Council, and the City enters into banking agreements …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Oil Spill
… from the onerous costs related to the remediation of petroleum discharges on residential property. Memo Bill … from the onerous costs related to the remediation of petroleum discharges on residential property …
https://www.osc.ny.gov/legislation/oil-spill