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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Board Oversight (Greene County) There were no procedures for the reconciliation and reporting of cash receipts from … Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0The VendRep System
… review by the State contracting entity. Also, after the contract is awarded, both the vendor and State contracting … has become known about a vendor that raises a concern. Setting up automatic email notifications To help streamline the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the county budgeted $544.5 million in revenue for sales tax collections, auditors estimate total collections to be …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-187
… Leap Year factor to the Non-Leap Year factor of 0.038356 for CAL and CYF employees. Effective Date(s) Effective … OSC Actions Job Data After payroll processing is completed for Pay Period 12, OSC will insert a row on the Job Data … calculation on Job Data to a non-leap year calculation for affected records which do not have an existing row with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-187-factor-change-fiscal-year-2012-13-suny-cal-and-cyfSUNY Bulletin No. SU-241
… Leap Year factor to the Non-Leap Year factor of 0.038356 for CAL and CYF employees. Effective Date(s) Effective … OSC Actions Job Data After payroll processing is completed for Pay Period 11, OSC will insert a row on the Job Data … calculation on Job Data to a non-leap year calculation for affected records which do not have an existing row with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-241-factor-change-fiscal-year-2016-17-suny-cal-and-cyfXII.5.D Selecting the Appropriate Location – XII. Expenditures
… Instead, they must review and pick an appropriate Location for each transaction, as the default may not be appropriate for a particular transaction. Bulkload agencies should not … See Chapter X, Section 4.D – Location of this Guide for additional information about location. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationPayroll Improvement Project Bulletin No. PIP-009
… be used to measure readiness; and the resources available for assisting agency staff with testing. Affected Employees … PayServ users will be granted access to a test environment for PayServ v 9.2. Agency users will be able to test … Schedule provides details on the dates and activities for testing. This schedule provides an outline of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingState Comptroller DiNapoli Releases Municipal Audits
… because they did not provide detailed guidance for the treasurer or audit committee when collecting and … secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without detection … Auditors found the former clerk did not properly account for fees. The former clerk waived fees for 249 certified …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … billing and collection. Auditors identified charges for ambulance services that were inaccurate, unbilled and … the board had not adopted written policies and procedures for ambulance service billing and collection. Town of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … monitoring airport operations and financial condition. For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-17
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay … may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari … to authorize school districts to establish a reserve fund for the payment of judgments and claims in tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 89-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … included in the contract price. We are in receipt of your letter concerning the payment of certain costs related to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51NYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… year shattered all expectations. The early forecast of a disastrous year for financial markets was sharply … bonus season, up from $29.7 billion in 2019. The growth of the bonus pool is unique after a recessionary event. … have fallen four times since 2008, with an average decline of 12 percent. The securities industry accounts for one-fifth …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityState Comptroller DiNapoli Releases Municipal & School Audits
… the costs to construct water districts was unfairly paid for by taxpayers not living in or receiving benefit from … State Aid BOCES officials did not properly claim state aid for a capital project. As a result, as of Jan. 31, 2024, five … not received $652,054 in state aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-56
… school district, by resolution, may provide prospectively for full or partially paid leaves of absence to school … period after they have received their full compensation for the maximum period under Military Law, §242(5), until … period after they have received their full compensation for the maximum period required by Military Law, §242(5) …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 95-7
… the district commissioners as managing the affairs and property of the district). Therefore, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 98-9
… must be collected by the appropriate municipal officer or employee (see 1990 Opns St Comp No. 90-53, p 120; see also …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- … Service (circumstances in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance … TOWN LAW, §§190, 198(10-f), 209: A town may contract for an emergency medical service, a general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected