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Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Central School District (District) cafeteria purchases for proper District purposes? Audit Period July 1, 2022 – … is the chief executive officer (CEO) and is responsible for the District’s day-to-day management under the District’s … of improper transactions taking place without detection or reimbursement drastically increases and could potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28XV.4 Overview – XV. End of Year
… Agencies will not have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) … at the end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain … end of March, submitted via bulkload and not approved by OSC will continue to be deleted if they reference a purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewEast Ramapo Central School District – Budget Review (B21-5-4)
… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Comptroller DiNapoli Releases Municipal Audits
… complete. However, the condition of all court and trust funds were not reported to the Office of State Comptroller as required. Reports on the condition of court and trust funds was correct, however they did not include detailed … and complete. However, auditors identified $66,637 in funds that have not been turned over to the Office of State …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Town of Preston - Financial Management (2018M-81)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Central School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Schuylerville Central School District – Fund Balance (2016M-113)
… November 30, 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The … amounts reserved are reasonable. … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Credit for Previous or Military Service – Regional State Park Police Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceState Agencies Bulletin No. 1159
… To inform agencies of new earnings codes and procedures for repaying compensation taken by the Deficit Reduction … payments of Deficit Reduction compensation taken only for State Fiscal Year 2012-2013. Budget Bulletins B-1196 … having any temporary reductions made that are eligible for repayment as the result of the CSEA, PEF, APSU, M/C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesState Agencies Bulletin No. 879
… process of changing bargaining units for affected titles and employees. Affected Employees Payroll Bargaining Unit … employees who are currently in Bargaining Unit 21 and one of the following titles effective January 29, 2009: Title … Lifeguards ). The Union Code will be LIF . OSC has created two new Earnings Programs to be used with new Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesOpinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) … of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. 91-52, p 141, we addressed, inter …
https://www.osc.ny.gov/legal-opinions/opinion-92-50State Agencies Bulletin No. 2350
… Allowance may be processed beginning in Administration Pay Period 11L, paychecks dated 09/10/2025. Eligibility … the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave … 2025-26 Direct Employee Allowance Distribution Method To pay the 2025 CSEA ASU Work-Related Clothing Allowance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingOversight of Horizon and Crossroads Juvenile Centers
… Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … data for the 4 calendar years 2021–2024 indicates that the number of people under 18 accused of major crimes—including … all incidents it recorded in its own incident reporting database (Group Oriented Analysis Leadership Strategies …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersSt. Lawrence County – Financial Condition (2013M-46)
… December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately … as a budgetary funding source, the County’s fund balance in the general fund decreased 68 percent from fiscal year … remaining at year end declined from an $11 million surplus in 2007 to a deficit of $1.7 million at the end of 2011, …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials … the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of 2012-13, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
City State published an oped from New York State Comptroller Thomas P DiNapoli on Saturday 1012 on the the importance of the NY ABLE program and efforts by his office to increase access to the program
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryManagement of Unexpected Delays and Events During Winter 2017-18
… to providing excellent rail transportation service which exceeds Customer expectations and is worthy of the … a report in March 2018 stating that, in 2017, the LIRR had its worst on-time performance since 1999. An estimated … in the yard or collisions between a person and a train, which kept it from providing scheduled train service. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18SUNY Bulletin No. SU-178
… Purpose To notify agencies of the procedures for processing Summer Session Payments. … for 21P employees will end 6/8/11. However, the status of 21P employees will remain as Active on the Job Data … be used to report payments for employees who are members of ERS who are not in an annual Pay Basis Code (CAL, 21P, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-178-procedures-processing-suny-2011-summer-session-paymentsHamilton Central School District – Procurement (2020M-168)
… for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding, as required by the District’s … Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168