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DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… State Comptroller Thomas P. DiNapoli released an audit today … schools follow the requirements." DiNapoli’s audit focused on 10 districts in New York during the 2016-17 school year: … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Agencies Bulletin No. 726
… Annual or Hourly position immediately prior to moving to a graded position. The Long Term Seasonal side … used as an option when calculating the salary of employees moving from an unallocated N/S to a graded position and where … hiring rate of the graded position that the employee is moving to is greater than the employee’s current unallocated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementTown of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… journal. Additional information on Project Budgets can be found in Chapter VI.5 of this Guide. Federally Funded Billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesState Comptroller DiNapoli Releases Municipal & School Audits
… 2024-25, an increase of 2.4%. The 2025-26 budget relies on nonrecurring funding sources of $114.4 million, such as …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Troy – Budget Review (B19-5-8)
… of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Investing and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfDivision of Housing and Community Renewal Bulletin No. DH-107
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-107-april-2020-district-council-37-dc37-performanceCollege Readiness
… high school – whether they decide to enroll in college, get a job, pursue a trade, or enlist in the military, for example – and can result in better opportunities and access to careers that … in the high schools in our cohort after that date and were also expected to graduate by August 2019. We looked at how …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessOpinion 2000-10
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county obligations, and a … the outstanding indebtedness and loan obligations, you ask how the proceeds from the sale must be applied in light of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Other Bulletin No. 37
… Purpose To inform the State University Construction Fund of OSC’s … Eligibility Criteria The following employees are eligible to receive the April 2017 SCF M/C 2% Parity Salary Increase: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfNewark School District Public Library – Board Oversight (2014M-54)
… the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. … members governs the Library and is primarily responsible for the general oversight of the Library’s financial affairs. The Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … above the amount Empire should have paid for the items in question. For one hospital, Empire paid $68,382 for three …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughOversight of Mitchell-Lama Application Fees
… 30, 2013 through July 10, 2019. About the Program HPD is the nation’s largest municipal housing preservation and … list sizes. Make these rates public so that applicants have this information available when making a determination … policies and procedures instructing managing agents on how to account for application fees, handle refunds (from …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesAm I Required to Have an Audit?
… that expends $750,000 or more in federally awarded funds in its fiscal year is also required to have an audit, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … the source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Contract Advisory No. 19
… OSC Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract … 9.2 and properly pre-encumbered. Remember that in order to submit a purchase order to OSC for review, a contract … That Arrived At OSC After Contract Submittal Cutoff Date of 9/21/2015 and During System Blackout, the Agency …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewTown of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147XII.5.F Payment Dates and Terms Overview – XII. Expenditures
… guidance to agencies about important dates involved in the payment process as well as the payment terms available in the … how the Invoice Received Date field is populated in SFS. Online Agencies For invoices not submitted using the … in the Basis Date Type field works in conjunction with the Pay Terms field on the voucher to calculate and auto-populate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overview