Search
Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Chautauqua County – Financial Condition (2023M-111)
… [read complete report – pdf] Audit Objective Determine whether Chautauqua … of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-1112015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportOptional Service Credit Purchase Payments – Enhanced Reporting
… transfer from an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through … your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXIV.13.A Overview – XIV. Special Procedures
New York State Finance Law 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most vendors 15 days for qualified Small Business Vendors
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Comptroller DiNapoli Releases Audits
… appropriate records and properly reported court and trust funds and abandoned property to the State Comptroller as … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following … the seriousness of the situation the authority – and the state and city – face in dealing with upcoming fiscal … use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … requires that a minimum number of accounts be created for major expenditure classes. When the expenditure account …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… County today on charges of offering a false instrument for filing, tampering with a public record and official … the State Police and Acting District Attorney Bokelman for their efforts to fight public corruption." To date, … County today on charges of offering a false instrument for filing tampering with a public record and official …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central … did not have documentation that they were only paying for transportation for students that lived in the district. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic … State Governments in all grant award notices and state accounting records to account for, and report the status of, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… school districts will be able to rely on ample rainy day funds to offset the low growth in revenue, but others must …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCity of Long Beach – Budget Review (B24-7-4)
… in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Horseheads – Collections (2023M-169)
… into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… within the required time frames; recover refunded funds and remit the outstanding penalty payment to the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Java – Tax Collection Remittance (P1-24-21)
… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Chautauqua County Asst. Treasurer Guilty in $4,100 Theft
… The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty today to stealing $4,100 in … of county employment and admitted to stealing the cash between 2012 and 2017. She agreed to pay back $4,100 in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftOpinion 92-54
… the designation of a bank as a depository is a "contract" for purposes of article 18 (see General Municipal Law, … provides an exception from the prohibitions of section 801 for contracts entered into prior to the election or … Section 802(1)(h), however, does not provide an exception for renewals of such contracts. Therefore, should the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54