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Am I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire … by law to have an audit conducted by an external auditor. A local government that expends $750,000 or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Key Findings Over the last five years, the District’s tax levy only had an average change of 1.09 percent. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Agencies Bulletin No. 942
… Retirement Plans page in PayServ for affected employees of the State Police (Agencies 01060 and 01069). Affected Employees Employees of the State Police who join the Police and Fire Retirement … Bill No. S1409) that would have amended Subdivision c of Section 440 of the Retirement and Social Security Law to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/942-mandatory-3-retirement-contribution-certain-tier-2-members-new-yorkNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over the past …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Justice Court Fund: Invoice Billing Program
… Billing Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … and villages. Section 189-b of article 11-A relates to the sale or transfer of a village firehouse, land and … a joint fire district ... may by resolution authorize the sale or transfer of ... fire apparatus and fire equipment …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planCity of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … 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/city/2013/11/20/city-newburgh-budget-review-b6-13-21Choosing a Pension Payment Option – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/choosing-pension-payment-optionChoosing a Pension Payment Option – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/choosing-pension-payment-optionOpinion 88-52
… a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New York …
https://www.osc.ny.gov/reports/covid-19-february-3-2021XIV.3.A Overview – XIV. Special Procedures
… and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that … The Comptroller is responsible for the investment of State funds until they are needed to support day-to-day operations … a high level of interest income consistent with safety of principal and sufficient liquidity to meet the State’s daily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing without … Arlington, Elmira, Fairport, Freeport and Saratoga Springs school districts. A sixth school district that was audited, … For access to state and local government spending, public authority financial data and information on 50,000 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesState Agencies Bulletin No. 2102
… Purpose The purpose of this bulletin is to provide agencies with information for processing the April … the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalSchool District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City , Brockport … , Corning City , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Division of Housing and Community Renewal Bulletin No. DH-39
… not reduced by the amount of the Merit Step payment (see Payroll Bulletin No. 721 ). Eligibility Criteria To be … to Longevity Lump Sum payment rules as described in Payroll Bulletin No. 796 : An employee who is not eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-39-april-2009-public-employees-federation-pef-and-rentDivision of Housing and Community Renewal Bulletin No. DH-30
… implemented the negotiated agreement between PEF and the State of New York for 2003-2007 and a GOER side letter dated … implemented the negotiated agreement between RRSU and the State of New York for 2003-2007 and a GOER side letter dated … the eligibility criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-30-april-2008-public-employees-federation-pef-and-rentDivision of Housing and Community Renewal Bulletin No. DH-40
… implemented the negotiated agreement between PEF and the State of New York for 2007-2011 and a GOER side letter dated … implemented the negotiated agreement between RRSU and the State of New York for 2007-2011 and a GOER side letter dated … the eligibility criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certain