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Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… 2023, amid uncertainty in the city's economic recovery and its impact on city property taxes, the largest source of city revenues. “Commercial and industrial properties' (Class IV) market values, the … city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The city currently projects …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… is located in the City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified … Board of Commissioners is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s financial affairs. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Fonda-Fultonville Central School District – Payroll (2015M-118)
… transactions. Routinely generate and review payroll change reports to promptly identify, investigate and resolve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Chemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Purpose To determine the extent of implementation of the seven … initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). … in our initial report. Key Finding OASAS officials have made progress in addressing the matters identified in …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followVillage of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: … needs, including education, public safety, health and mental health care, among other priorities. “The Governor …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for … 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … that appropriate fund balance that will not be used to fund operations. Develop a written reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… an operating surplus. Key Recommendations Return surplus funds from the summer school program to component and … for guidance regarding the proper disposition of surplus funds generated from adult education programs and for …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three … activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… issues. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance : Effective … Journal Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during … VIII.1 AP Journal Vouchers and GL Journal Entries has been updated to reflect these changes. Any questions on this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeFiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring … may contribute to fiscal stress. Below is an interactive map showing the percentage of municipalities that received a …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsTown of Gorham – Budgeting (2023M-181)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a result, the Town maintained unreasonable fund balance levels and likely levied more taxes than necessary. From fiscal …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181SUNY Bulletin No. SU-201
… 13 Salary Grade = 980 Pay Basis Code = ANN, BIW, HRY, FEE Payroll Status = Active or Leave With Pay Agency Actions … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … Allowances on the Update Employee Tax Data page. Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-201-2013-chancellors-power-suny-performance-incentive-paymentXII.6.A Paying Another State Agency – XII. Expenditures
… from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The … (VMU) has populated the New York State Vendor File with Special Use Vendor IDs as well as the Centralized Customer ID … Unit creates an invoice using its own internal billing procedures and sends a paper invoice to the SFS Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyOpinion 2010-1
… Builders v Town of Clarkstown , 54 AD3d 761, 864 NYS2d 86, app dismissed 11 NY3d 863, 872 NYS2d 68, cert denied _____ US …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a parcel to be dedicated for park or recreation use) VILLAGE LAW § 7-730 (4): If a village purchases a parcel of property, a portion of which is …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1