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West Valley Central School District – Financial Management (2013M-178)
… and reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School … of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 million at June 30, 2013. District officials could not demonstrate a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Baldwinsville Central School District – Financial Management (2016M-65)
… County. The District, which operates eight schools with approximately 5,500 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. Amounts in … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds and update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Newfield Central School District – Financial Condition (2013M-238)
… Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Develop … in a manner that benefits District taxpayers. Consult with the District’s attorney as to appropriate methods for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… in Wyoming County. The District, which operates one school with approximately 675 students, is governed by an elected … to pay related debt service expenditures in compliance with statutory requirements. If all associated debt has been …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for … received from the Treasurer and reviewed throughout the year. Comply with Village Law by auditing, or causing to be …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254State Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … ineffective oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … the past six fiscal year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law … fiscal activities. Village officials generally agreed with our recommendations and indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Payroll Improvement Project Bulletin No. PIP-011
… Plans enrollment. The Projected 366 Day and Projected 7 Year Completion Dates will be calculated using the Adjusted … meet the projected 366 completion date or the projected 7 year completion date these dates will be wiped out. If the … to identify employees who have reached their 366 day, 7 year, or 10 year completion dates. New effective dated rows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92Military Service Credit
… If you served in the U.S. Armed Forces, you may be eligible to purchase credit toward your retirement benefit for your … options: A single lump sum payment. Payroll deductions. A trustee-to-trustee transfer. We can accept transfers only from certain types of …
https://www.osc.ny.gov/retirement/members/military-service-creditEnforcement of the Mitchell-Lama Surcharge Provisions
… A total of 269 State-supervised Mitchell-Lama developments with over 105,000 apartments were built under the program. In … obligation. It is important that surcharges for tenants with incomes exceeding legal thresholds be calculated … limit. Perform periodic reviews to ensure compliance with those policies and protocols. Other Related Audit/Report …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… included expenses claimed on QSAC’s CFR for the fiscal year ended June 30, 2015. About the Program QSAC is a New … programs are located in Douglaston, Queens. For the fiscal year ended June 30, 2015, QSAC served 164 students, which … York City’s five boroughs and Long Island. For the fiscal year ended June 30, 2015, QSAC received $3.7 million in State …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: NYC Spending Priorities Shifted During Pandemic
… pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. … the city to reassess its priorities once again the coming year to ensure that the programs it deems essential to its recovery can continue beyond Fiscal Year 2024.” To meet the needs of students and teachers …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicLocal Government – 2021 Financial Condition Report
… each), while villages received $1.4 billion (47 percent). With 93 percent of their total revenue coming from property … As restrictions eased, sales tax collections improved, with much of the State seeing stronger collections than … to the lesser of 2 percent or the rate of inflation, with some exceptions, though each local government’s tax cap …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Agencies Bulletin No. 1945
… an assault are entitled to two years of leave but only one year of Workers’ Compensation benefits. These employees are … leave code and placed on LOA/SKL after the first year of leave. Additional documentation is required in … and the employee is moved to LOA/SKL after the first year of Workers’ Compensation leave. This provides clarity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservState Agencies Bulletin No. 1959
… for 2021, agencies must submit AC230s to OSC in accordance with the processing schedule outlined in this bulletin. … of Unclaimed Funds in April 2022. Outreach to employees with uncashed paychecks issued in 2020 is underway. … and process AC230s, checks or check stop payment requests with accompanying AC230s not received by the above listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 1794
… for entering SRA and TDA deductions to ensure compliance with contribution limits. Affected CUNY Employees Employees … contribution limit of $29,000 in 2020. SUNY participants with deduction codes 404 & 412 are not eligible to … Benefits on November 27, 2018. CUNY participants with deduction codes 400, 403, & 413 are not eligible to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1794-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… certain number of housing vouchers that may be issued each year, as well as annual appropriations by Congress to fund … funds that are disbursed but not spent during the calendar year are retained in an HCR-held HAP reserve called … paid by HUD that are not expended by HCR during a calendar year must be held in an administrative fee reserve and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its … and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided full-day Special … financial information reported on CFRs. During the fiscal year ended June 30, 2020, JCDC served 341 students in the SED …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual