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Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee is responsible for the Company’s overall general and financial affairs. Revenue for 2014 totaled approximately … $50,000. Key Findings The Treasurer did not prepare and submit formal monthly and annual financial reports in 2013 and 2014. The Executive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Corning – Financial Condition (2020M-13)
… revenues (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for … actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. … The Board should: Ensure the estimates for revenues and appropriations are reasonable based on historical or …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Broadalbin – Leave Accruals (2014M-88)
… The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is … Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key … leave accrual balances are not adequately accounted for and maintained. The Highway Superintendent has not maintained …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Beacon City School District – Information Technology (2023M-143)
… user accounts are additional entry points into a network and, if accessed by attackers, could potentially be … included: 153 student accounts, 89 nonstudent accounts, and 39 shared and service accounts. Develop written procedures for adding, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Truxton Fire District – Board Oversight (2022M-123)
… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. The … Secretary-Treasurer (Treasurer), which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Audit all District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Opinion 2006-3
… to grant franchises “for the use of the streets, highways, and public places or any part thereof or the space above or … for any specific purpose authorized by law upon such terms and conditions as it may deem proper and as may be permitted by law.” Pursuant to this authority, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3DiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… up reserves, according to an analysis of New York City’s financial plan released today by State Comptroller Thomas … should help mitigate future uncertainties so the city may have greater flexibility down the road.” In June, the … billion fiscal year (FY) 2022 budget. Excluding federal aid, the city will fund about $2 billion more in spending …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingState Agencies Bulletin No. 1749.1
… Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management … reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must end the last day of the contract. … If the teacher is 21P, is not working Summer Session and will not return to work in the fall of 2019, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1574.1
… Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management … reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must be ended the last day of the … If the teacher is 21P, is not working Summer Session and will not return to work in the fall of 2017, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15741-2017-summer-session-payments-institution-teachersCUNY Bulletin No. CU-723
… City University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are … Collar Agreement between the City University of New York and various unions, including the International Brotherhood … Agreements, between the City University of New York and various unions, including the New York State Nurses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentCUNY Bulletin No. CU-749
… City University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are … Collar Agreement between the City University of New York and various unions, including the International Brotherhood … Agreements, between the City University of New York and various unions including the New York State Nurses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-749-cuny-december-2022-uniform-allowance-paymentCity of Glen Cove – Budget Review (B7-15-17)
… treat tax certiorari costs as routine expenditures and pay them from annual appropriations. City officials should …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17State Agencies Bulletin No. 1115
… for employees who claim exempt from Federal, State and/or Local tax withholding in 2012. Affected Employees … who are currently claiming exempt from Federal, State and/or Local tax withholdings in 2011 and employees who submit withholding allowance certificates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-2014 school year, United … refers students to United based on clinical evaluations and pays for these services using rates established by SED. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualXII.4.B Certification of Vouchers – XII. Expenditures
… are just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Agencies Bulletin No. 1899
… checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are … end processing. OSC Actions OSC will continue to receive and process direct deposit returns from financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No.1824
… checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are … end processing. OSC Actions OSC will continue to receive and process direct deposit returns from the financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCity of Newburgh – Budget Review (B22-6-10)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use of … approximately $3.2 million of sewer fund balance and appropriated $587,250 of fund balance for the water fund. …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Accounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of … requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of … Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationState Agencies Bulletin No. 1509
… Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units … on NYS highway routes or on NYS parkway systems at least one-third or more of the time actually worked in the previous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1509-2016-special-assignment-duty-pay-calendar-year-2015-public-employees