Search
Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the … The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and Pompey, in Onondaga County. The District, which operates two schools … not been used to log on to the District’s computer system in at least six months, and 18 of the 111 were last used in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 747
… report NPAY779 (Merit Step Eligibility Listing) that will list potentially eligible employees for the Merit Step … payment. Affected Employees Merit Step eligible employees in Bargaining Unit 05 with a Pay Basis Code of ANN Effective … RDR (Reinstate Court Order Directive) PRF (Preferred List) RER (Reinstate Roster) RFD (Reinstate Disability) 713 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedOpinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by lease-purchase agreement. This is in reply to your letter asking whether a union free school district may …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Division of Housing and Community Renewal Bulletin No. DH-74
To inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2015 DC37 Salary Increase and provide instructions for paymen
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseEnforcement of the Mitchell-Lama Surcharge Provisions
… DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing … with over 105,000 apartments were built under the program. In exchange for low-interest mortgage loans and real property …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: Capital Planning Problems Persist at NYRA
… thoroughbred racetracks at Aqueduct, Belmont and Saratoga. In September 2008, NYRA entered into a bankruptcy settlement … agreement that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a financial assistance package. As part of this …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraCUNY Bulletin No. CU-316
… of Increments. Affected Employees Eligible employees in Bargaining Units T8, TC and GA Effective Date(s) Effective … apply Increments to Active annual salaried employees in grade 980, based on the following increment codes and … During the week of December 10, 2007, OSC will email a list identifying employees in these titles to Helber Bolanos …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … whether DOH and DHSES are effectively collaborating in sharing information about risks identified by VAs. Attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … miscellaneous receipts against a revenue contract, they must use the ‘Contract Reference’ hyperlink to enter the … Once the deposit is completed by the agency, they can then send their payments and required documentation to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentUnified Court System Bulletin No. UCS-287
… Pay, Location Mid-Hudson, and Senior Officer Series Differential Increases. Affected Employees Eligible employees … and SY provide for an increase in Senior Officer Series Differential effective April 1, 2020 for eligible employees. … provides for an increase in the Senior Officer Series Differential effective April 1, 2020 for eligible employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Municipal Audits
… of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not accurately maintain employee leave records. Leave balances for the former deputy highway superintendent …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… dated March 19, 1956 for chapter 278 of the Laws of 1956 from Deputy State Comptroller Joseph J. Kelly). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … three of five recommendations and not implementing two. New York State Health Insurance Program: CVS Caremark – …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residence