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Norwich City School District - Fund Balance Management (2018M-198)
… complete report - pdf] Audit Objective Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not … was available to fund operations. As a result, the District ended 2017-18 with a $1.2 million unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… and Local Employees Retirement System of her father’s passing in March 2010, today Kanas admitted to having stolen … Mr. Yudenfreund. As such, upon Mr. Yudenfreund’s passing in March 2010, his pension benefits ceased. However, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysOpinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli Statement on NYC's 2025 Budget Modification
… projections. The preliminary budget, due in January, is expected to include updated economic and revenue …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfState Agencies Bulletin No. 1507
… have the “Cashed” box checked. Paychecks that are split and paid by check and direct deposit will be marked as “Cashed” when the check … paycheck reversals or exchanges. OSC Actions OSC will run a daily program to update Review Paycheck for each check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1507-changes-review-paycheckDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent … which was $1.2 billion less than last year. Collections for the month of June showed some improvement in most … local collections would likely have been worse if not for changes implemented in 2019 related to taxing sales made …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020State Authority Contracts on Open Book NY
… State Authority Contracts Under the Public Authorities Reform Act of 2009 , the Comptroller is authorized , at his … Exempt State Authority Contracts The Public Authorities Reform Act of 2009 specifically exempts from the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… growth, job creation and family savings. I am proud that my office and New York state have been able to deposit $20 … the 35th Council District in Brooklyn. "Aspiring home and small business owners, particularly women and … City's five boroughs, Long Island and Westchester and a mobile branch that serves 23 assisted living facilities. With …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general oversight of the operations and finances. The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Accounts Payable Advisory No. 21
Referencing a Master Contract on a Voucher
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsContact Update and Online Help for Local Officials
… System (LGCMS). To get started, log in with your username and password. Online Services School Districts and … verify and inactivate contact records. Enrollment help can be found here: Online Services Enrollment Instructions [pdf] If you are a CFO or Municipal Clerk that needs help accessing or …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpDiNapoli Releases Fiscal Stress Scores
… year 2021 designated in some form of fiscal stress , down from 30 a year ago, State Comptroller Thomas P. DiNapoli announced today. These determinations were made based on the State … designation of “significant stress.” That is down from three in 2020. The city of North Tonawanda and the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee contributions. Affected Employees Contributory employees enrolled in the Optional Retirement Program (ORP) – Retirement Plan 7Z … for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementAbout Statement No. 68 – Governmental Accounting Standards Board
… for Pensions as Required by GASB 68 . Annual Census Data Audits In response to GASB Statement No. 68, the American …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Debt Impact Study: January 2013
This report examines New York State’s shrinking debt capacity, resulting in part from misuse of borrowing in past years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2013.pdfVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with … after an appropriation has lapsed, see: Section 3 – AP Adjustment Voucher Overview – Lapsed Appropriations of … properly defaults to the current date upon entering the AP Adjustment Voucher into SFS and it should not be changed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… to help follow the money," said DiNapoli. “New Yorkers in every corner of the state have a right to know how their … up to three years of data or download the database. In 2008, DiNapoli launched openbooknewyork.com to give … spending information available as quickly as we can, and in an easy-to-use format. New Yorkers should be able to see …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOpinion 90-47
… state or federal court arising out of any alleged act or omission which occurred or is alleged in the complaint to … state or federal court arising out of any alleged act or omission which occurred or is alleged in the complaint to … title forty-two of the United States code and the act or omission underlying the action occurred or is alleged in the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announce