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Opinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … Charges imposed on behalf of a town business improvement district are under custody and control of, and are directly expended by, the town, not the district management association. The district management …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Police Bulletin No. SP-216
… Addl Earnings: $1,754 Earnings End Date: Leave Blank Goal Balance Leave Blank Supplemental Location pay (SPL) (Orange, … Addl Earnings: $1,332 Earnings End Date: Leave Blank Goal Balance: Leave Blank (NYC, Rockland or Westchester) Earnings … Addl Earnings: $1,995 Earnings End Date: Leave Blank Goal Balance: Leave Blank (Nassau and Suffolk) Earnings Code: SPL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… fiscal years 2013-14 through 2015-16. Appropriated fund balance was not always needed to finance operations because … adopting budgets that result in the appropriation of fund balance that is not needed to fund District operations. Have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Yonkers – Budget Review (B6-15-15)
… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is … City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15State Agencies Bulletin No. 2136
The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee tax balances
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsEast Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Williamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Red Hook Central School District – Financial Management (2016M-105)
… the Board adopted inflated budgets each year, excess fund balance levels increased and more property taxes were levied … Key Recommendations Develop a plan to use the surplus fund balance identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… June 24, 2015. Background The Spackenkill Union Free School District is located in the Town of Poughkeepsie, … recovery and data backup. … Spackenkill Union Free School District Financial Management Transportation and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementJericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Village of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli: Read Fine Print on Your Holiday Gift Cards
… New Yorkers to read the fine print for details about fees and expiration dates. Even as some sellers of gift cards have … the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on it and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsState Agencies Bulletin No. 1971.2
… Request Direct Deposit record are affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is … one Direct Deposit record. For employees with multiple jobs, all payroll deposits are made according to the single … paragraph (b) of subdivision (4), a state employee’s net salary to be deposited directly in a bank for any purpose to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.1
… Request Direct Deposit record are affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is … one Direct Deposit record. For employees with multiple jobs, all payroll deposits are made according to the single … paragraph (b) of subdivision (4), a state employee’s net salary to be deposited directly in a bank for any purpose to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryLetchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Comptroller DiNapoli Releases Municipal Audits
… pieces of supporting documentation to verify eligibility and/or were incorrectly granted. One property owner did not … year ended June 30, 2018, personal services and employee benefits accounted for 90 percent of revenue. This leaves … between district revenues and appropriations. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless … and authorization. Friendship Central School District – Fund Balance and Reserves (Allegany County) The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 of 254 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… board and district officials did not properly manage fund balance and reserves. As of June 30, 2021, the recalculated surplus fund balance was $3.3 million, which exceeds the 4% statutory … the debt reserve fund. Workers’ compensation reserves fund balance of $836,000 can fund the average workers’ …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-493
… enrollments received after the due date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for … the NYS Emplid from the pledge form in the EmplID field of the dialog box and select Search. The employee’s General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaign