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City of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Presidential Executive Order is yet another ill-conceived and dangerous attack on environmental protections. Along with … the Environmental Protection Agency's budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years of work to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCUNY Bulletin No. CU-696
… sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits, and … End Date: Same as Earnings Begin Date Earn Code: HBB-HB Buyout Amount: The amount designated on the listing Errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outAmortization Schedules and Payoffs – Contribution Stabilization Program
… including the effective date, maturity date, interest rate, payment amount and payment schedule. You can save on … From the Billing Dashboard, click the “Amortization Payoff Calculator” link. Click the “Search” button. In the list of …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June … School officials routinely purchased school equipment and furnishings from a limited group of four vendors that … of Science Charter School Purchases from Selected Vendors and Enrollment and Billing 2012M219 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andMontgomery County – Financial Condition (2013M-234)
… the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a … Montgomery County Financial Condition 2013M234 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Opinion 91-51
… the advance was made. Further, where the tax bases of the "lending" fund and the "borrowing" fund are different, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 88-34
… bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns (manner of adoption of … of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE LAW, §20-2002: Towns may enact traffic regulations, rules, and orders in the same manner as …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 2001-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of the corporations does not have a prohibited interest in contracts between the county and either corporation. The board member, however, must disclose any interest in such a contract pursuant to General Municipal Law §803, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Annual Invoice
… invoice is provided at the beginning of November. If you have the Billing Security Role, we notify you when your … a discounted prepayment amount by December 15, 2025. If we do not receive your payment on time, the unpaid balance of … Security Administrator assigns this role to contacts who need to view billing information. (Return to Top) …
https://www.osc.ny.gov/retirement/employers/annual-invoiceXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses on changes in current financial resources. The governmental fund operating statement measures those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusPayroll Improvement Project Bulletin No. PIP-015
… process in PayServ 9.2 and to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev 01/21) that must be used after … entered after that date, regardless of the date the form was received by the agency. Background PayServ is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… Authority, now stand at an average of $6.4 billion, down from the $10.4 billion forecast in August. The State … which could create fiscal pressure that could be pushed down to localities. National economic policy changes may also … spending in FY 2025 (adjusted for surplus transfers), down from 1.8% in FY 2023. Overall attrition in the city’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueWyandanch Union Free School District – Budget Review (B23-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Livonia – Board Oversight and Information Technology (2014M-221)
… period June 1, 2012 through April 15, 2014. Background The Village of Livonia is located in the Town of Livonia in … County and has a population of approximately 1,400.The Village is governed by an elected five-member Board of … pay are paid and certify payrolls prior to disbursement of Village funds. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… to act as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. … that defines the process for authorizing, processing and monitoring transactions. Key Recommendations Consult the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284