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Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through … and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… July 1, 2014 through February 29, 2016. Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in … Farmingdale Union Free School District Financial Condition 2016M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … of 59 percent). In both the general and water funds, the contingency budget line exceeded the maximum allowable amount … general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in financial and student information applications. Key Findings District … network user accounts. Properly manage permissions for 517 user accounts in the student information application …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Endicott – Budget Review (B4-13-8)
… fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Operational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… complete report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively manage the Town’s fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Operational Advisory No. 6
… enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse … have not been re-appropriated will lapse in accordance with State Finance Law Section 40 and will be closed in SFS. … included on the report. Agencies are also encouraged to visit the Lapsing Information for State Agencies page at: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersUnified Court System Bulletin No. UCS-335.1
… inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for … increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the April 1, 2024, Salary Schedule. In addition, the April 04, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryOpinion 92-27
… (for charitable contributions) -- Wage Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, … make a charitable donation by assigning his or her right to receive salary to the charitable organization. A local … or employee. You state that a city council member wishes to donate his salary to a charitable organization. To …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Passenger Vehicle Fleet Management
… in a fleet vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … including establishing carpool policies, tracking rental car mileage, and performing routine vehicle purchase and … Employee Travel Expenses (2012-S-93) Department of Health: Selected Employee Travel Expenses (2012-S-94) …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Agencies Bulletin No. 2175
The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA ISU Uniform Maintenance Allowance and 2023 CSEA ISU WorkRelated Clothing Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… of revenue are not found, rising debt payments could force the MTA to close future budget gaps through service …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… investment risks posed by climate change and impacts of environmental justice. “The climate emergency presents … Pizza, Inc, and American Electric Power Company, Inc. Environmental Justice Reporting In his new shareholder … companies Chemours and conglomerate 3M to issue an annual environmental justice report detailing—above and beyond legal …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksState Agencies Bulletin No. 1871
… Maintenance Allowance and 2020 CSEA ISU Work-Related Clothing Allowance. Affected Employees Employees in the … ISU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of … the 2020 CSEA ISU Work-Related Clothing, the allowance (up to $58.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government … and reports, as required. Town of Springfield – Credit Card Purchases (Otsego County) The town board did not ensure credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1966
… Maintenance Allowance and 2021 CSEA ISU Work-Related Clothing Allowance. Affected Employees Employees in the … ISU Agreement between the State of New York and the Civil Service Employees Association (CSEA) and the Governor’s … the 2021 CSEA ISU Work-Related Clothing, the allowance (up to $58.00) is paid by separate check as explained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenance