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Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed by the Town Board which comprises four elected Board members … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Andes Central School District – Financial Management (2013M-250)
… based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 … surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s … funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension payments. Robertson pleaded … and the New York State Police announced the sentencing of Bonnie S Robertson 63 …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry … GFO Updates pertaining to the new General Ledger Journal Entry …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 6,907,756 1,582,891 8,490,647 16,863,457 Operating income (loss) 4,422,127 (238,804) 4,183,323 (540,532) Nonoperating … (1,146,037) (961,911) (2,107,948) (62,031) Income (loss) before contributions and transfers 3,276,090 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsOpinion 91-25
… payment of longevity increments or steps and holiday pay only if these items are considered to be "regular salary or … amendment adding section 207-a(2) was intended to affect only the source and not the amount of payments to disabled …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from … 200,000 to about 384,000 between 2010 and 2015, yet few complaints are ever found to be in violation of the city's Noise Code, according to a report … Noise complaints to New York Citys 311 system rose from …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeSeaford Union Free School District – Capital Assets (2024M-112)
… as an asset that has a useful life of more than one year. It can include everything from furniture, vehicles, … the District’s inventory list of capital assets included 7,788 assets at a total cost of $65.2 million, including 5,960 IT assets at a total cost of $6.7 million. Audit Summary District officials did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… of General Municipal Law, §207-m to salary of temporary or provisional head of police department) POLICE … AND POLICE PROTECTION -- Police Chief (entitlement of temporary or provisional head of police department to salary … may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" are not defined for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… provides that exemptions from taxation may be granted only by general law. Based on the foregoing, we believe it is … Constitution providing that exemptions may be granted only by general law, in the absence of state enabling …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli Reaffirms Commitment to DEI Initiatives
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today … equity, and inclusion (DEI) issues at portfolio companies, including filing shareholder proposals at Tesla Inc., Wells … portfolio companies treat individuals and tackle some of their most complex challenges,” DiNapoli said. “The Fund …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… of PIT filers are residents; 10% were non-residents who only pay New York PIT on income received from work, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycUnclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
New York pays more in taxes to the federal government than any other state but ranks last in what it gets back
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedSelected Management and Operations Practices (Follow-Up)
… of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits … makes available 910 megawatts (MW) of economic development power, 50 percent to be purchased by the New York Power …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State Police (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … To determine if the State Education Department and Division of State Police …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actState Agencies Bulletin No. 1156
… Agency Coordinators as well as IT, Fiscal Management and Human Resources staff. Effective Date(s) Data values were converted to SFS on March 23, 2012 for SFS Go-Live April 1, 2012. Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewide