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Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … enough because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… taxable bonds is scheduled for March 18. The state expects to sell $347.8 million of new money for transportation, … and, depending on market conditions, $193.3 million to refund a portion of certain outstanding General Obligation bonds to reduce the state’s debt service costs. The net proceeds of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… opinion. COUNTIES -- Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation … MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Comptroller DiNapoli Releases Municipal Audits
… not structurally balanced. The board used fund balance to finance operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 as of Dec. 31, 2020.If the board continues to use …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1977
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Agencies Bulletin No. 1964
… Purpose The purpose of this bulletin is to notify agencies of a new process for requesting a stop … business process, state agencies submit Form AC 3340 to OSC’s Bureau of State Payroll Services through the … payroll check through the Statewide Financial System (SFS) to the employee’s address or deceased employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… with applications and ensure project owners submitted the required annual reporting form and supporting documentation … required reporting form and supporting documentation from the project owners, the Board cannot help ensure AIDA’s … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 88-36
… the duties of his office and promptly account for and pay over all moneys or property received by him as sheriff, … default thereof the parties executing the undertaking will pay all damages, costs and expenses resulting from the … the duties of his office and promptly account for and pay over moneys received by him as sheriff protects the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36State Agencies Bulletin No. 1256
… Purpose On March 16, 2012, Chapter 18 of the laws of 2012 was enacted into … to enroll the employee in the VDCP. After this three-year period, the future contribution rate will be based on … entry can be directed to the Deduction mailbox. … On March 16 2012 Chapter 18 of the laws of 2012 was enacted into law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may … fire department. General Municipal Law, §209-b relates to the provision of emergency and general ambulance service … squad, and after public hearing, may authorize the squad to furnish general ambulance service (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… & Construction $11 million with Breeze National Inc. to provide abatement and partial demolition of the East … County. $3.7 million with S&L Specialty Contracting Inc. to replace the windows at the Buffalo Armory in Erie County. … services statewide. $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby Forensic …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Gaming Commission $1.7 million with Elsym Consulting Inc. to provide a New York Lottery Internal Control System. … Integrated DNA Technologies Inc. for the supplies related to the Newborn Screening Program. $2 million with Currier McCabe & Associates Inc. to license and provide support to the Healthcare Worker Bonus …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOpinion 2000-16
… act of the State Legislature, and is authorized to receive direct payment of foreign fire insurance tax monies, the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 2001-9
… §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect pecuniary or material benefit accruing to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of the … in the accounting period when earned without regard to availability. Accounting policy specifying the recognition … - Monies withheld from employees by employers and remitted to Tax and Finance. These monies are accounted for as current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues