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IX.8 Federal Grant Refunds – IX. Federal Grants
… state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of … the expenditure balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn … state appropriated funds are to be immediately documented and transmitted to the States Treasury pursuant to 121 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsOpinion 90-36
Whether a town tax collecting officer should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Wyandanch Union Free School District – Budget Review (B24-7-2)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal cards on the table, including budget …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, … as required. The board did not perform an annual audit of 2020 records, as required. Town of Machias – Supervisor’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2008-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … company under fire protection contract); (restrictions on use of money payable under fire protection contract); … (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … to initiate corrective action. … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140State Agencies Bulletin No. 1921
… Association of New York State, Inc (PBA), provides for the change in the calculation of overtime for the Agency Police Services Unit (APSU), BU31 (see Payroll … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingSUNY Bulletin No. SU-162
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To inform agencies of a new Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Fire Company is a not-for-profit corporation located in the Town of Queensbury, Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overAccounts Payable Advisory No. 69
… Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required employee information for all New York State Credit Cards, including the Citibank … Operations Chapter XIV.10.A – Required Information for State Credit Cards has been added to clarify that for all …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the … $687,000. The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182CUNY Bulletin No. CU-827
… income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratificationNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… of dollars in operational risks have been created by the funding hole, but we still do not yet know if or when … slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to … schedules and budgets will be changed by the capital funding gap and which projects can’t move forward until …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planTown of Wellsville – Budgeting (2021M-112)
… budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The … 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Town of Newfield – Selected Financial Activities (2013M-2)
… of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background … consists of the Town Supervisor and four council members. For the 2012 fiscal year, the Town had budgeted … and the 2011 accounting records could not be produced for our review. No one can be sure that all moneys received …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2State Agencies Bulletin No. 2012
… checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns