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New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $76.9 … into the District’s financial system was not reviewed for accuracy. Key Recommendations Require employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations … budgets, consider the amount of fund balance available to appropriate during budget development and work toward …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Harborfields Central School District – Claims Processing (2016M-38)
… contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Moriches Union Free School District – Claims Processing (2016M-273)
… The purpose of our audit was to examine claims processing for the period July 1, 2014 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $25.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Chenango County. The District, which operates one school with approximately 400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsBethlehem Central School District – Credit Cards (2017M-41)
… authorization. Key Recommendations The claims auditor should audit all credit card claims prior to payment. The Board should not allow third-party vendors to directly debit funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41State Agencies Bulletin No. 2293
… this bulletin is to inform agencies of the 2025 New York State Paid Family Leave Program rate. Affected Employees: All … that the 2025 premium rate and the maximum weekly employee contribution for coverage will be 0.388% (0.00388) … January 15, 2025. OSC Actions: OSC will automatically increase the biweekly deduction for all eligible employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increaseOpinion 2024-1
… million in funding derived from the federal Infrastructure Investment and Jobs Act (commonly and in this letter referred … Corporation Counsel City of Troy Endnotes 1 Infrastructure Investment and Jobs Act, Pub. L. No. 117–58 (November 15, …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A … 753, 251 NYS2d 939; see also Wells v Town of Salina , 119 NY 280). Village Law, §1-102(1) authorizes a village to sell …
https://www.osc.ny.gov/legal-opinions/opinion-96-4State Agencies Bulletin No. 924
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … adjustment for that employee, as the payroll system does not always consider AC 230s when processing retroactive … PEF Non-Member A/S 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherState Agencies Bulletin No. 1839
… in 2020 are affected. Background Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an … for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionOpinion 91-55
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion … limits the amount of indebtedness which may be incurred by counties, cities, towns, villages and certain school … contracted by the county, city, town or village for a public improvement or service owned or rendered by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli Releases Executive Budget Report
… risks and concerns that underscore the importance of taking action to address the trajectory of state spending and improve the state’s structural … Cumulative outyear budget gaps projected by the Division of Budget (DOB) have increased to a total of $27.3 billion …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m