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Comptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used … were adequately supported and properly allocated. Except for minor discrepancies, which auditors discussed with …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsWest Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7State Agencies Bulletin No. 2202.1
… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave … Pay, or Leave of Absence on the applicable Effective Date in the Effective Dates section. Employees with an Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… dates beginning with the following check dates: Pay Period Effective Date End Date Check Date Administration 1 … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationReal Estate Portfolio
… dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, 2012, it owned … it no longer needs, as required. NYPA property with a fair market value of more than $15,000 was leased for less than …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioInvestors: Exxon Needs to Step Up on Climate Change
… (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the goals of the … Fund and the Church of England called on ExxonMobil to agree to their request that the company address how it …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeOpinion 92-7
… the entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that … provide personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt … moneys to aid a volunteer firefighter in the running of his business. You state that the firefighter is behind in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 93-9
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … member of association to receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The … moneys, or any interest earned thereon, to provide college scholarships to disabled or indigent volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … (UPK) program was established through Chapter 436 of the Laws of 1997 to provide all four-year-olds in the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsOpinion 2004-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2005-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax monies must be paid to the treasurer or other fiscal officer of the fire department, or if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 92-47
… -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 88-19
… as a creature and instrumentality of the State, has no standing to maintain an action or proceeding against the … or one of its agencies. Accordingly, the town may not have standing to maintain any action or proceeding which is … no opinion as to whether the town would possess adequate standing to maintain the action described in your inquiry. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … Disbursements in New York State Budget by Function, SFY 2026 Note: Figures are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan The FY 2026 NYS …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsState Agencies Bulletin No. 1285
… the eligibility criteria defined below are met: Department of Correction and Community Supervision: Deputy … Services 3 $1,200 Correction Captain $1,200 Director of C.E.R.T. Operations in DOCCS $1,200 Department of Environmental Conservation: Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1285-2013-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 941
… Recreation and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief of Regional Park Police 3 $625 Director, Division of Law Enforcement $625 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 855
… Purpose To provide instructions to agencies for processing the 2008 Uniform Cleaning and Maintenance … Cleaning and Maintenance Allowance payment is authorized for eligible M/C employees. Effective Date(s) This payment … in the following departments and titles are eligible for the 2008 Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/855-2008-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 771
… Purpose To provide instructions to agencies for processing the 2007 Uniform Cleaning and Maintenance … Cleaning and Maintenance Allowance payment is authorized for eligible M/C employees. Effective Date(s) This payment … Cleaning and Maintenance Allowance payment amount is $875 for full-time eligible employees. Employees assigned to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedGowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-1042018 Financial Condition Report – 2018 Financial Condition Report
… condition is relatively stable, challenges loom on the horizon. Federal grants, one of the State’s primary revenue …
https://www.osc.ny.gov/reports/finance/2018-fcr