Search
Opinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … 1 of the Town Law, §173, in which case the Comptroller's approval is generally not required, or pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Local Government – 2021 Financial Condition Report
… next largest revenue source for local governments. It is a major source for school districts, accounting for $16.2 … 38 percent of total revenues. State aid also represents a significant share of revenues for other local … stronger collections than before the pandemic in the first two quarters of 2021, although New York City’s collections …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentCUNY Bulletin No. CU-666
… the transaction. If an employee has a Goal Amount/Goal Balance in the existing record and the agency enters a transaction for 2020, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal Balance are equal. Agencies must delete the Goal Amount and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignCUNY Bulletin No. CU-558
… for the 2017 CUNY Charitable Campaign will begin in paychecks dated January 5, 2017 Background and CUNY … will not need to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignCUNY Bulletin No. CU-519
… enrollments received after the due date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for … Deduction page, insert a row and continue with Step 5. Deduction Code – Enter Deduction Code 897 , CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignCUNY Bulletin No. CU-802
… (hourly) Hired/Onboarded at CUNY $935.00 Campus Security Assistant (full-time) Hired/Onboarded at CUNY $723.00 Campus Security Assistant (hourly) Hired/Onboarded at CUNY $597.00 Biannual … hours from June 1 to November 30 $467.50 Campus Security Assistant (hourly) Be in Active pay status for at least 522 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityOther Bulletin No. 79
… of the employee’s grade (based on the 04/01/2024 Salary Schedule currently in effect) as of 09/30/2024; and Did not … for the October 2024 SCF CSEA LLS payment during 2024-2025: Leave of Absence/Preferred List on 09/30/2024: An … to an eligible position between 10/01/2024 and 09/30/2025. There is no minimum service requirement following the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilVestal Fire Department – Financial Activities (2014M-265)
… services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive Committee. During our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265What is the Real Property Tax Cap?
… the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOrange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for … The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Elmira – Financial Condition (2015M-226)
… financial plan. The Town’s total unrestricted fund balance remains high. The Board has not developed adequate … and the traffic district fund, both of which have fund balance deficits. The Board did not receive regular reports … budgeting practices and the reasonable level of fund balance to be maintained in each fund to meet the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Comptroller DiNapoli Releases Municipal Audits
… town supervisor or county treasurer each week, as required by law. The clerk also did not always deposit clerk fees … all employees responsible for cash collection, as required by the agency’s written procedures. In addition, officials …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Delaware County – Third-Party Contractual Services (2014M-287)
… $129.6 million. Key Findings The procurement policy does not require that contracts be awarded through the use of …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287State Police Bulletin No. SP-150
To notify the agency of the modification to Deduction Code 302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceControls Over Cash Advance Accounts (Follow-Up)
… of implementation of the eight recommendations included in our original report, Controls Over Cash Advance Accounts … Fund – $1,500. Key Finding Parks made significant progress in correcting the problems we identified in the initial report. Of the eight prior audit …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followVillage of Wurtsboro – Financial Operations (2017M-71)
… The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … recurring revenues with recurring expenditures. Develop a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… press-numbered duplicate receipts for any cash, checks or money orders received. The Board should establish …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSt. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Oversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of … provide grant funding. Key Findings Department officials have made progress in correcting the problems identified in … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followCUNY Bulletin No. CU-298
… The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-payment