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City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… and custodial operations to determine whether there were opportunities for cost savings for the period July … on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and … to evaluate whether the District’s custodial services are delivered efficiently and economically, and then use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andFillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in … debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyStay Informed – State Police Plan
… information. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedCity of Yonkers – Budget Review (B6-14-14) - Revised
… includes nonrecurring revenue of $28 million, authorized by Chapter 55 of the Laws of 2014, which will not be available in future years and will create a funding gap. The City continues to rely on fund balance for … The budget includes $5.3 million in revenue generated by red light cameras; the legislation authorizing this …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Town of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… is scheduled for March 18. The state expects to sell $347.8 million of new money for transportation, education and … will mature over nineteen years. The net proceeds of $8.5 million of the Series 2025B Taxable Bonds will provide … of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund Level 7: Fund/Subfund Transaction Detail To add or modify a Fund value, complete the COA Change Request Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Lump Sum Payments – Legacy Reporting
… 6 Buy Back Not reportable Not reportable Not reportable Settlement Agreement Copy of settlement agreement or court order required* Copy of settlement agreement or court order required* Copy of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsDiNapoli Releases Bond Calendar for Second Quarter
… million scheduled for June. The anticipated new issuances in the second quarter compare to past planned new issuances … are expected to include the following: Dormitory Authority of the State of New York – bond sales of up to … and tax-exempt fixed and variable rate bonds in April. Port Authority of New York and New Jersey – a bond sale of up …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the … for taking no corrective action. Uniondale Union Free School District – Information Technology (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1867
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1867-2020-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1951
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outCUNY Bulletin No. CU-261
… Employees CUNY Professional Staff Congress employees in certain titles Background Pursuant to the agreement … apply Increments to annual salaried employees in grade 980 who are Active or on a Paid Leave of Absence … (Correct Increment Code). Specialized Title Listing In mid-June, a list of employees in the specialized title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Opinion 98-24
… Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) VOLUNTEER FIREFIGHTERS … on-going services of firefighters of a bordering fire company) GENERAL MUNICIPAL LAW, §209-i: A fire district … of a volunteer firefighter who is a member of a fire company in a bordering area, is liable for Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-98-24