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Comptroller DiNapoli Releases School District Audits
… and district officials improperly restricted $2.2 million in two reserves and agency funds. Agency funds are for … student extracurricular activities which are accounted for in this fund pending payment at a later date. Tri-Valley … County) The board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms … found that the revenue and expenditure projections in the tentative budget are reasonable. The town’s 2021 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 815
… Employees Employees working full-time or part-time in an annual salaried position who are designated: Management … cumulative value of all Cash Merit Award payments earned in the eligibility period and paid in Fiscal Year 2008-09 may not exceed 5% of the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33State Comptroller DiNapoli Releases Municipal & School Audits
… balance that is not needed to finance operations results in real property tax levies that are higher than needed. Town … year 2026-27 and the related justification documents were in material compliance with the requirements of the fiscal … Specifically, the budget relies on $147.2 million in nonrecurring funding sources, including appropriated fund …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1939
… Affected Employees All Arbitration eligible employees in Bargaining Unit 01 represented by NYSCOPBA are affected. … for employees who have at least one year of service credit in either BU01 or BU21. Note: There is no 2021 increase in the Hazardous Duty Pay payment amount for Non-Arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Fort Johnson Volunteer Fire Company, Inc. – Board Oversight (2026M-10)
… were properly authorized, recorded and reported. In addition, the Board did not review and approve … The Board did not ensure the loan program was administered in accordance with Company bylaws or Not-for-Profit Corporate … issued four loans totaling $5,773 to two Company officers in violation of NPCL. In addition, the Board wrote-off …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/08/14/fort-johnson-volunteer-fire-company-inc-board-oversight-2026mEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report released in March 2010. Background The City of Rochester is located in …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fMinerva Central School District – Payroll (2016M-18)
… Background The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Nyack Union Free School District – Reserve Funds (2014M-185)
… Background The Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District is governed by an elected … totaled approximately $75 million. Key Finding The amount in the District's unemployment insurance reserve is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background BOCES serves 25 school …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOpinion 2003-7
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and … costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… performance.” DiNapoli’s audit highlighted the decline in subway on-time performance during 2013 through 2014. The … arrival and stopped at all of its scheduled stops. In 2013 and 2014, the MTA’s goal for on-time performance was … percent of trains to arrive on time. It fell far short in meeting these targets. On weekdays in 2013, subways were …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackDiNapoli: Report Warns of Growing State Debt
… on taxpayers, lacks transparency and may limit flexibility in providing important services and programs. My debt reform … limit on debt outstanding will shrink to only $58 million in SFY 2020-21. The act added restrictions to provisions in the state constitution that prohibit the state from …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties … to determine whether the commissioner's presence in any particular vehicle would hamper firefighting efforts. … governing all fire companies and fire departments in the fire district and prescribing, among other things, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of … nomination, the village board may not appoint a new chief. In the event of such an impasse, the incumbent chief …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… of Civil Service (Department) administers NYSHIP. In carrying out its responsibilities, the Department … of Empire’s payments for special items. Systemic problems in Empire’s controls over these payments were identified, as was about $10 million in payments that exceeded reimbursement limits according to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1736
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA Background … for employees who have at least one year of service credit in either BU01 or BU21. Effective Date(s) The bi-weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-and