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City of Troy – Budget Review (B5-13-20)
… tool for prudently managing the City’s resources. The sewer fund continues to display a trend of weakening … position and the proposed increases in revenues for the sewer fund’s 2014 budget do not appear reasonable. The City’s … to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32AFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantChittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the … official have not established a formal plan defining how and when the majority of the reserves will be utilized. … policies related to the establishment and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the … a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46CUNY Bulletin No. CU-276
… a paycheck or direct deposit advice statement dated November 22, 2006 and who did not have the benefit applied in … Units Value Earnings Code Teamsters, Local 237 SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $75.04 PL1 SEIU, Local … to NY. Agency Actions Notify affected employees. Control-D Report Control-D report NPAY771 (Time Entry Payment Report) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesLowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mCustodial Service Contract Procurement and Oversight
… maintaining the quality of service. The audit covered DOE’s procurement of the contracts as well as its efforts to … the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … 1,300 buildings (some buildings house multiple schools). DOE’s Division of School Facilities (DSF) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightSagaponack Common School District - Fund Balance Management (2018M-53)
… are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit … with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, … adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1-response.pdfDiNapoli: State Tax Revenues $3 Billion Below Last Year
… in DOB’s State Fiscal Year 2021 Mid-Year Update, issued Oct. 30. Tax receipts from the start of the state’s fiscal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearHoltsville Fire District – Financial Management (2025M-4)
… board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … Reserve funds are established to provide resources for an intended future use with a clear purpose or intent … in this report must be prepared and forwarded to our office within 90 days. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Releases Report on SFY 2024-25 Financial Plan
… reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both … 2027-28. Major provisions of federal and state tax law are scheduled to sunset during the Financial Plan period, which … and Dec. 31, 2027, respectively. At the federal level, the scheduled expiration of the Tax Cuts and Jobs Act at the end …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … accountable for her actions. I thank District Attorney Paul Czajka and the New York State Police for their … Comptroller DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State … Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any … > Journal Entry > Create/Update Journal Entries > Add a new value Bulkload: Agencies enter transactions into their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewState Comptroller DiNapoli Releases Municipal Audits
… (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary … used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the time for city inmates. In addition, NYSDOL did not receive data from each …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsMessage from the Comptroller – 2022 Financial Condition Report
… and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on … gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of the COVID-19 … funding supports health coverage for nearly 9 million New Yorkers, and plays essential roles in programs including …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptroller