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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over fuel … November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … the last several years have made the District susceptible to fiscal stress. Even though District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401North Collins Central School District – Financial Management (2016M-189)
… 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… The Board should adopt structurally balanced budgets and make timely budget modifications throughout the year. The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Coeymans – Financial Condition (2015M-184)
… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Lapeer – Budgeting (2024M-127)
… adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 … the Board has not developed and adopted a written fund balance policy specifying the Town’s objectives and goals for …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Introduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on … and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by … for Needy Families Child Care and Development Block Grant Title I Grants to Local Educational Agencies Section 8 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionCity of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to … fund balance in the general, water, sewer and refuse funds were approximately 20.2 percent, 46.5 percent, 26.6 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a … does not have an effective process in place to identify all nonresident foster students receiving educational …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 415
… is recoverable under Section 200.3 of the State Finance Law. The Earn Code OVP (Overpayment Recovery), set up on the Additional Pay Page, provides a means to deduct a … Payroll Data (US)> Use>Additional Pay (Agency). New Fields None System Processing Changes In the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesControls Over Cash Advance Accounts
… accounts and whether the money is properly accounted for and used for appropriate business expenses. The audit … of its authorized advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but Parks …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsState Comptroller Releases School District Audits
… of 475 IT assets tested (31 percent). It took between 11 and 55 days from the initial visits for officials to locate … School District – Fund Balance Management (Sullivan County and Ulster County) The board overestimated appropriations … Review (Monroe County) Auditors commend the superintendent and board for the actions they have taken to improve the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsCity of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13State Agencies Bulletin No. 1842
… the form for employees enrolled in New York State Payroll Online (NYSPO). Opting out of receiving a printed advice will … box if the agency is enrolled in New York State Payroll Online (NYSPO) and the employee does not wish to receive a … (Main Menu>Payroll for North America>Employee Pay Data USA>Request Direct Deposit). SECTION E: AUTHORIZATION …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… and to provide guidance to agencies when processing the new form. Affected Employees All New York State (NYS) employees who enroll in direct deposit, are … pay stub. Employees will continue to have access to their paystub using New York State Payroll Online (NYSPO). If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Bus Wait Assessment and Other Performance Indicators
… whether Metropolitan Transportation Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOpinion 90-44
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE BOARD -- Compensation (statement of … St Comp No. 79-266-A, p 48 and No. 79-741, p 150). The meaning to be ascribed to the term as used in any particular … of which it is part" ( id ., at p. 213). In short, the meaning of a particular term in a statute cannot be …
https://www.osc.ny.gov/legal-opinions/opinion-90-44