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Village of Corinth – Investment Program (2023M-146)
… did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider other legally authorized … - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146New York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to establishing the New York state capital …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… taking additional steps to increase physical accessibility for the 21 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… the City Hall, such as accessible parking spaces located on the closest accessible route and signs identifying van …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… to CMIA. Only larger programs, however, are subject to the interest provisions of CMIA. This distinction can be better … requirements detailed in the CMIA statute INCLUDING the interest provisions. Subpart B deals with the state’s smaller … subject to the cash management requirements EXCLUDING the interest provisions. If a state or federal program agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaNew York State Accounting System User Procedures Manual
… The information on this page is obsolete and only available for historical purposes. Please visit The Guide to Financial … SPECIAL REVENUE STUDENT AID 28880 DORMITORY ROOM RENT REIMBURSEMENT 28900 UNIVERSTIY COMPUTER CENTER 28910 MUNICIPAL CONTRACTS 28920 TUITION REIMBURSEMENT 28930 NEW YORK NETWORK 28940 UNIVERSITY-WIDE …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 89-39
… these agreements (see, e.g., Town Law, §§20[3][b], 64[4],[6], 119; General Municipal Law, §78). Also, because you state … 380 NYS2d 289, affd 54 AD2d 159, 388 NYS2d 422; Opn No. 85-15, supra ; 1983 Opns St Comp No. 83-180, p 226). Rather, it … the town and the agency (see 1988 Opns St Comp No. 88-15, p 25; 1982 Opns St Comp No. 82-234, p 294; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli: January Tax Collections Fall Short
… Tax (PIT) collections, according to the January state cash report released today by State Comptroller Thomas P. … projections this week. Other findings from the January cash report include: Consumption and use tax collections … year at the same time. DiNapoli's office issues a state cash report every month identifying actual state revenues and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases School Audits
… not take proper timely actions when more than $26,000 in cash shortages occurred. Trumansburg Central School District …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New Jersey, to the crime of Attempted Grand Larceny in the Second Degree, a class D felony, in Albany County … penalty of 2 and 1/3 to 7 years in prison. Fitzpatrick was originally charged for the alleged theft of $78,000 in …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftOpinion 97-23
… corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; … 16-a of the General City Law, section 1402 of the Not-For-Profit Corporation Law, section 176-b of the Town Law and … than one fire company (General City Law, §16-a[10], Not-For-Profit Corporation Law, §1402[c][3], Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… within the county, the State Comptroller is not required to approve a distribution formula adopted by the county. You … (i.e., 1 1/2%) of the sales tax within the city pursuant to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half (i.e., 1 1/2%) of its sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than … has translated into a longer list of needed repairs in New York City’s subway stations, fewer stations in good …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing … Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and the funding and use …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Fredonia Central School District - Financial Management (2018M-33)
… annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt … for appropriations and the amount of fund balance to be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41CUNY Bulletin No. CU-470
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … $23.95 University Engineering Technician $25.95 Employees in Bargaining Unit SJ in the following titles: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/cu-470-district-council-37-local-375-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-527
… and agency shop fee increase. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … University Engineering Technician Trainee $24.90 Employees in Bargaining Unit SJ in the following titles: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-527-district-council-37-local-375-dues-and-agency-shop-fee