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A Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a … benefits. This publication explains some of those benefits and services available to you, including: Benefits you will receive if you meet the service and age requirements (service retirement benefits); Benefits …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliHumphrey Fire District – Financial Controls (2014M-37)
… District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an … did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Town of Schroon - Town Hall Expansion Project (2018M-128)
… whether Town officials provided sufficient oversight and management of the Town Hall expansion project. Key … made from the general fund. Key Recommendations Prepare and approve an itemized budget for each project and amend it as needed. Ensure the Town’s accounting records …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… achieved energy cost savings through the production and use of biogas for the period January 1, 2013 through … Treatment Facility, created by the City of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats sewage …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Accounts Payable Advisory No. 44
… In addition, agency-specific contracts, property leases and contracts originating in the Grants Gateway may also … a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with … method as the default location in their vendor record and (iii) vendors are enrolled in ePayments . Please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsDiNapoli: State Faces Potential Budget Gaps
… DiNapoli. The budget gaps result from spending increases and tax reductions enacted this year, and the use of temporary resources to pay for recurring … day reserves are at low levels compared to many states and the use of temporary resources to meet recurring expenses …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… District is a district corporation of the State, distinct and separate from the Town of Plymouth, located in Chenango … $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review … bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Opinion 92-42
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on private property pursuant to contract) … for private property pursuant to contract) TOWNS -- Powers and Duties (authority to use employees and equipment on …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… will not be immediately disbursed for program purposes and therefore must be returned to the U.S. Treasury. In all … should not be used for awards that are open for draws and returns via the Payment Management System (“PMS”) draw … applicable draw system. If the award is open in the PMS, and OSC draws on your behalf, this return will be processed …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… located in Herkimer County, is governed by its charter and State and local laws. The City Council (Council) comprises an elected Mayor and eight elected aldermen. The Council is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… Officials did not: Regularly review network user accounts and permissions to determine whether they were appropriate or … user accounts, 36 unneeded generic or shared user accounts and five user accounts with unnecessary administrator … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Maintain detailed, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35State Comptroller DiNapoli Releases School District Audit
… District – Cash Management (Cayuga County, Cortland County and Tompkins County) School district officials did not … higher interest rates. Business officials did not develop and manage a comprehensive investment program or comply with … solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditAltona Fire District – Claims Auditing (2016M-162)
… District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The … supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure … to approving the claims for payment. Ensure that the audit and approval of claims for payment is adequately documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Tuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… was to evaluate the District’s process and procedures for the procurement of professional services for the period July 1, 2014 through November 23, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesCUNY Bulletin No. CU-117
… Date Check of 6/28/01 Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular … Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentCornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Lake Placid Central School District – Claims Auditing (2016M-84)
… School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates … prints signed checks prior to the claims auditor’s audit and approval of the corresponding claims. Not all claims were audited and approved prior to payment. Key Recommendations Only print …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Grand Island Central School District – Interfund Financial Activity (2016M-42)
… financial activity between the general, capital projects and special aid funds for the period July 1, 2010 through … fund’s general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mOpinion 88-7
… that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation … debt service for purposes of a town improvement district and current assessments also have been raised and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7