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Local Government – 2022 Financial Condition Report
… in LFY 2020, largely due to COVID-19-related school closures at the end of the year. The next largest area of … in June. In many cases, building and recreational program closures resulted in net savings to local governments. …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentLiberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Restrictions – State Police Plan
… For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our … employers. Overtime: For Tier 5 and 6 members, the total amount of overtime that can be included in your FAE …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsState Agencies Bulletin No. 2019
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … Change/CRT (Chg Rate) if the Comp Rate Code is HRY for all subsequent rows provided the employee remains in an … review after the automatic increases have been processed. All reports will be sorted by Department ID, then by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseOpinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … works. All officers and employees performing services for the combined department, including the superintendent, … officers and employees; and the filing of oaths of office (General Municipal Law §119-o[2][b]). Further, a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … works. All officers and employees performing services for the combined department, including the superintendent, … officers and employees; and the filing of oaths of office (General Municipal Law §119-o[2][b]). Further, a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by nurses in a … consistent or timely basis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … of DOL making a decision about the complaint. DOL also does not have set time frames for investigating complaints. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesState Comptroller DiNapoli Releases School Audits
… balance exceeded the statutory limit each year during the period. In addition, the district's reserve funds were not … fund balance was not used to fund operations during this period, the district's unrestricted fund balance exceeded the … of $5.3 million to $10.5 million during the five-year period. Mount Vernon City School District – Purchasing and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Internal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020724.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-2-8-23.pdfImproving the Effectiveness of Your Claims Auditing Process Webinar Presentation
This webinar will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-the-effectiveness-of-your-claims-auditing-process-02-16-2022.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfReplacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfHomeless Outreach Services in the New York City Subway System (2018-S-59)
To determine whether the Metropolitan Transportation Authority and the New York City Department of Homeless Services have appropriate oversight and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s59.pdfFiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2019
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2019-schools-stressed.pdfFiscal Stress Monitoring System: School Districts in Stress Fiscal Years Ending 2018
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data from annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2018-schools-stressed.pdf