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SUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum Payments. Affected … CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021Comptroller DiNapoli Releases State Audits
… have been issued: Department of Economic Development (DED): Review of the Local Development Corporation of … Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… the Daily Revenue Journal (NYGL0400) or the daily Payee List (NYAP0495); The date federal funds are requested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the … company's three checking accounts (general, bell jar and bingo). Due to the inadequate records, the treasurer was …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… under the State’s prompt payment legislation have the certification “Small Business - SFL 179-F.” Vendors may … the SFS. Process and Transaction Preparation: A vendor’s certification(s) is in the vendor’s record in the SFS on the … This section will display information about each certification the vendor holds in the following fields: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… School contracts with a charter management organization (CMO) for overall financial management and bookkeeping … of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, the School … entered into a MOU whereby the School will annually pay a CMO nearly $700,000 for services and an additional $300,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mState Comptroller DiNapoli Releases Municipal Audits
… 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average market …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements … was sentenced in February 2024 . He paid full restitution of nearly $11,000 and was barred from seeking public office …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… with custodial titles, eight of 83 employees with bus driver titles and five of 55 employees with food service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingTown of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… claims to be paid. In addition, district officials used a debit card to pay for 60 purchases totaling $6,840 that were not … were safeguarded. As a result, the former treasurer was able to misappropriate $64,972 of company funds from January …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… Trust , Village of Scottsville and the Town of Ulster . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Ontario County) The authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Benefits
… 13 paid holidays annually Flex spending accounts Health Care Spending Account – provides employees the opportunity to pay for health-related expenses with tax-free dollars. Dependent Care Advantage … Account – provides employees the opportunity to pay for child care, elder care or other dependent care expenses on a …
https://www.osc.ny.gov/jobs/benefitsTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Lebanon – Justice Court (2013M-247)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background … reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and … or deduction from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance … Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomIndustrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationIgnition Interlock Program Monitoring (2015-MS-4)
… either installed the IIDs late or did not install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and … Key Recommendation Department officials should report all IID Program violations to the courts and district …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Real Property Tax Cap Information - Glossary
… local governments are permitted to increase their real property tax levies. Either two percent or inflation, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary