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Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Fund Financial Data – 2021 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … due to the implementation of GASB Statement No. 84, Fiduciary Activities. … Fund financial statements provide a …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the … estimated 5.46%. “Financial markets have seen turbulence in the past few months, but returns for the Fund have been … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. Quarterly rates of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterState Agencies Bulletin No. 820
… Unit (BU03) in eligible agencies and titles Effective Date(s) Payment may be submitted in Pay Period 7L, paychecks … and 7/23/08 (Administration) Background Article 49.2c of the 2007-2011 CSEA Operational Services Unit (BU03) … the eligibility period. PayServ For eligible employees who do not submit tool purchase receipts during the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitComptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella Fire …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1727
… Technical Services Unit BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the … the Civil Service Employees Association (CSEA) and a side letter contained in the 2016-2019 Agreement between the State … for Special Assignment to Duty Pay. Effective Date(s) Administration Pay Period 26L, paychecks dated 04/17/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1727-2019-special-assignment-duty-pay-calendar-year-2018State Agencies Bulletin No. 1641
… Technical Services Unit BU05 Background Pursuant to a side letter contained in the 2016-2021 Agreements between the … the Civil Service Employees Association (CSEA) and a side letter contained in the 2016-2019 Agreement between the State … for Special Assignment to Duty Pay. Effective Date(s) Administration Pay Period 26L, paychecks dated 04/18/2018. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1641-2018-special-assignment-duty-pay-calendar-year-2017City of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. … York State Common Retirement Fund Fund was $2541 billion at the end of the first quarter of state fiscal year 202324 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterTown of Eastchester – Parking Ticket Collections (2012M-246)
… However, as of August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Village of Endicott – Budget Review (B4-16-7)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Mount Pleasant – Financial Condition (2013M-303)
… amounts of unexpended surplus funds that the Town should maintain. Appropriate only available fund balance to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303State Comptroller DiNapoli Releases Municipal Audits
… 2021 adopted budget. Adequacy of 2021 Budgets – City of Saratoga Springs (Saratoga County) City of Saratoga Springs officials … how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… doing so. In addition, the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the town is not in the public’s best interest. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… budgeted revenues for state aid funding and traffic and parking ticket fines may not be fully realized. City …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-520
… days of accrued leave. The payment is calculated on the employee’s annual salary (not including additional salary … These monies are taxable income, will be included in the employee’s taxable gross and are subject to all employment … income taxes. Income taxes will be calculated using the employee’s current Tax Marital Status and Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-520-2015-executive-compensation-plan-ecp-vacation-exchangeCUNY Bulletin No. CU-560
… begins 06/20/16 and continues through 07/29/16. Must have at least thirty-five (35) days of accrued annual leave at the time of election during the election period and on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-560-2016-executive-compensation-plan-ecp-vacation-exchange