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DiNapoli Releases Rockland County Budget Review
… Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget are … against the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… if still in effect. Business Units do not need to process any documents to credit their appropriation. Returning the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkCortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the … is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … during the period from 2009 through 2013. Town officials have not adopted a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Valley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Accounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsTown of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… is located in the Town of Cheektowaga, Erie County, and operates four schools with more than 2,200 students. The … total approximately $38 million. Key Finding The Board and administrative staff have taken appropriate action to … condition, including ongoing evaluation of spending trends and projected future balances, developing reasonable budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … but they have not developed written policies or procedures to formalize this process. Key Recommendation District … and the Board adopt, written policies and procedures to formalize the processing of separation payments. … Avoca …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Piseco Common School District – Claims Auditing (2015M-230)
… is governed by an elected three-member Board of Education, does not operate a school, and its 30 students attend schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230East Greenbush Central School District – Claims Processing (2015M-302)
… of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, … that ensure that claims are adequately documented and supported, for legitimate District purposes and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Data Sources – 2023 Financial Condition Report
… Analysis U.S. Department of Education – National Center for Education Statistics U.S. Department of Labor – Bureau of …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show fiscal discipline and improve …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May … and chief financial officer responsible for the day-to-day financial operations. Results of Review Town officials did not take meaningful actions to implement corrective action. Of the seven audit …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 96-4
… the extent restricted by the Legislature, in relation to a number of enumerated subjects whether or not they relate to … Municipal Law, §6-n). This statutory scheme provides a number of options with respect to the purposes for which a …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 98-6
… that the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we assume the county manager is … or dependents (General Municipal Law, §800[3][a]). For this purpose, a contract of a company of which the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 89-39
… of the insurance agency with which the town contracts for insurance coverage would have a prohibited conflict of … General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer or employee has an … was elected or appointed. There is, however, no exception for renewals of such contracts. Since you state that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Payroll Improvement Project Bulletin No. PIP-016
… Tax Arrears Before Tax Flat Amount General Deduction Yes Refer to PIP-014 673ER SUNY ORP Employer Arrears Non-taxable Flat Amount General Deduction Yes Refer to PIP-014 674 SUNY Suspense BTax Arrears Before Tax Flat Amount General Deduction Yes Refer to PIP-014 674ER SUNY ORP Employer Arrears Susp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92