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Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Travel Advisory No. 18
… – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter … The Office of the State Comptroller updated the following in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsState Agencies Bulletin No. 2329.2
… Eligibility Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated … To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… tax distributions made to counties and tax-imposing cities are based on estimates by the state Department of Taxation … month of each calendar year quarter, these distributions are adjusted upward or downward, so that the quarter as a …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearTown of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… (i.e., investigation expenses, data retrieval expenses, court/legal expenses, independent medical exams, etc…) … agency authorized to direct such a payment or (2) an individual authorized under a collective bargaining … a state employee in federal court. 60195 POL – State Supreme Court Judgment Payment authorized under the Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesSignal Maintenance, Inspections, and Testing
… responsible for the maintenance, inspection, and testing (MIT) of the equipment at their assigned section locations. As … has a logbook that Signal Maintainers use to record MIT information (e.g., work performed). When work is … System Safety Program Plan (SSPP), which outlines when MIT is required. NYCT is required to review the SSPP …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingComptroller DiNapoli Releases Municipal Audits
… Burke , Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … effectively.” Town of Burke – Fiscal Oversight (Franklin County) The board did not adequately oversee the town’s … fuel purchases. Town of Deerpark – Budget Review (Orange County) The significant revenue and expenditure projections …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… (ESD) Department of Economic Development properly certified and recertified Minority- and Women-Owned Business … Preparing and maintaining an updated directory of certified MWBEs. As of April 2014, DED had certified 7,919 unique businesses as MWBEs. Some businesses …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programAvailable Options – Regional State Park Police Plan
… after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit) This option … will provide you with a reduced monthly benefit for your lifetime. At your death, the unpaid balance of your …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… temporary or seasonal employment in the agricultural or fishing industries. Annually, about 5,400 migrant children …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programState Police Bulletin No. SP-167
… Officers Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant to Chapter 70 of the Laws of 2009 which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-167-2016-state-police-education-paymentState Agencies Bulletin No. 2025
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the retroactive Special Assignment to Duty Pay (SAD) payments for 2020 and 2021 for PEF … Services Unit BU05 Background Due to the expiration of the previous contract, the 2020 and 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsUnderstanding the Budget Process
Local government management guide Understanding the Budget Process
https://www.osc.ny.gov/files/local-government/publications/pdf/understanding-the-budget-process.pdfSelected Procurement and Contracting Practices
… SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the … to encourage campuses to identify, share, and adopt common best practices to manage costs and ensure efficiency. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … sufficient supporting documentation. These claims were for purchases at a local delicatessen and a repair shop and … Town of Kingsbury – Water Fees (Washington County) Except for minor discrepancies that were discussed with town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsIslip Fire District – Financial Condition (2020M-25)
Determine if Board & District officials effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-district-2020-25.pdfEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information Technology Services clusters operate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformation