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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through … for the establishment of its unemployment reserve fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… tentative budget includes a tax levy of $12,029,454, which is within the limit established by law. Track state and local …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility bills. Ms. Rose, 40, of Mount Vernon, appeared in … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight counties … and programmatic knowledge to determine if Child Protective Services program improvements are needed or if …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … policies to ensure the district's electronic data is adequately safeguarded. Salem Central School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… the board has not implemented policies that address remote access to the district’s financial system. Fair Haven … were not always supported with adequate documentation. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsGovernment-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. Background Pursuant to Internal … fringe benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Taxes – 2023 Financial Condition Report
… 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and … the PTET credits claimed for the 2021 tax year, one-time property tax credits and enhanced earned income and child tax … by 78 percent primarily reflecting the onetime homeowners property tax relief credit and enhanced earned income and …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesGovernment-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and testing … check signing process does not comply with village policy and the village treasurer did not maintain control of … for audit services totaling $25,200, although required by policy. In addition, officials could not provide …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1993
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … Provided the employee on the above eligibility dates: Had a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireState Agencies Bulletin No. 1889
… positions. The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions … using the following effective dates and check dates: Pay Cycle/Pay Period Type Effective Date Check Date … may be used with Action of PAY (Pay Change), HIR (HIRE), CCH (Concurrent Hire), REH (Rehire), POS (Position Change), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mHancock Fire Department - Financial Operations (2018M-236)
… proper. Key Findings The Board President (President) did not publicly disclose, in writing, his deemed interest in the … business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Victor Central School District - Financial Management (2019M-62)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … managed fund balance and reserves. Key Findings The Board and District officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62