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City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer … with the City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Mount Sinai Union Free School District – Financial Management (2013M-227)
… Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and … for revenues, expenditures and unexpended surplus funds. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177NYC Budget Benefiting From Strong Tax Collections
… and benefits from the citywide savings program, according to a report released today by State Comptroller Thomas P. … and tax abatements. Business tax collections continued to fall short of expectations, but the shortfall was offset by … plan period, but business cycles are subject to change. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsCUNY Bulletin No. CU-591
… Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Agencies Bulletin No. 1994
… of this bulletin is to explain the extension of Military and Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1894
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2021. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, and … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2020, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1894-2021-extension-military-and-training-leave-benefits-and-stipendsChenango County – Departmental Cash Receipts (2015M-21)
… fund budget for 2015 totals approximately $73.7 million. Key Finding Our audit testing found that moneys were properly … by County departments and the County Treasurer’s Office. Key Recommendations There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, Dutchess County … Judge Scott Volkman in Poughkeepsie City Court. She is due back in court on Jan. 31. Moseley was arrested on charges of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerNYSLRS Announces Employer Contribution Rates for 2024-25
… pay retirement and disability benefits to state and local public employees and death benefits to their survivors. There are nearly 3,000 participating employers in ERS and PFRS, and more than 300 different retirement plan … performance and actuarial assumptions recommended by NYSLRS’s actuary, who is required to review the actuarial …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … billed correctly. Fort Ann Central School District – Fund Balance Management (Washington County) District officials … practices to more effectively manage the general fund balance. The district has accumulated unrestricted fund …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping communities fight blight and address zombie … land banks throughout the state that acquire properties in an effort to return them to productive use though …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an overview of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases Audits
… of Payments to Tough Man Inc. (2018-BSE2-001) Tough Man is a not-for-profit corporation formed to sponsor community … program to students and to operate triathlons for kids and teens. Auditors found SED did not request, as … is also risk Tough Man did not keep such records. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… officials increased real property taxes within the amount allowed by law. However, they could have used amounts … audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville Union Free School District Highland FallsFort …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1878
… of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members of … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 647
… award was made in accordance with section 209 of the Civil Service Law with respect to certain employees in … and 8/23/06 (Administration) OSC Actions OSC has created new codes for the following new data elements with respect to … Positions and Job Data Page as follows: Position Data A row will be inserted effective 3/27/03 (Administration) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure … 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Adult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with … AUC tax revenue based on a proportion of AUC product sales within the county. OSC is not responsible for …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-auc