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Town of Colonie –Justice Court Operations (2014M-114)

… of our audit was to assess internal controls over the Court’s financial activity for the period January 1, 2012 … Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court operations, and collected approximately $2.5 million in …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114

Town of Jefferson – Selected Financial Operations (2014M-332)

… which is incompatible with the Clerk’s duties, and the new Supervisor therefore hired a bookkeeping company in …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Town of Virgil – Board Oversight (2015M-40)

… of water and sewer rents. A number of properties with unpaid water and sewer billings were not included on …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40

Orchard Park Public Library – Audit of Claims (2016M-191)

… audit was to review the Library’s claims auditing process for the period January 1, 2015 through May 6, 2016. … The Library directly paid expenditures totaling $18,463 for the 2015 fiscal year and $3,160 from January 1 through …

https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191

Westchester Library System – Procurement (2015M-199)

… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … a 15-member Board of Trustees. The Library System’s budget for 2015 totals approximately $6.4 million. Key Finding The … best value requirements when procuring goods and services for the use and benefit of the system’s member public …

https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199

Altona Fire District – Claims Auditing (2016M-162)

… was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016. … the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000. Key Findings Not all …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Tuxedo Union Free School District – Financial Condition (2015M-360)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … officials did not develop a multiyear financial plan to address declining enrollment issues. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)

… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period … Educational Services is a public organization created to provide shared educational programs and services to 15 …

https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property

Arkport Central School District – Payroll (2016M-338)

… in Steuben County. The District, which operates one school with approximately 480 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… Dutchess County Board of Cooperative Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board of Education elected by … Recommendations Ensure that access to the vendor module is given to specific users based on their job descriptions …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Utica Academy of Science Charter School – Purchasing (2015M-71)

… audit was to examine the School’s purchasing procedures for the period July 1, 2013 through September 30, 2014. … of Regents of the University of the State of New York. For the 2014-15 fiscal year, the School had approximately 240 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71

Lake Placid Central School District – Claims Auditing (2016M-84)

… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84

Greece Central School District – Retiree Health Insurance (2016M-54)

… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Liberty Central School District – Financial Operations (2016M-25)

… Purpose of Audit The purpose of our audit was to evaluate the … Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Elmont Union Free School District – Financial Condition (2017M-82)

… 2015-16, the Board adopted budgets that appropriated a total of $19 million in fund balance to finance operations, … of unrestricted fund balance that is not needed and not used to fund District operations. … Elmont Union Free …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82

State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget

… put forth today by Governor Hochul comes at a time of continued economic growth and improving revenues. State … is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the out-year budget gaps of $23.2 billion for the next three fiscal years, even as the …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budget

Division of Housing and Community Renewal Bulletin No. DH-59

… on the April LLS payment cycle even if the employee does not receive the April 2013 LLS payment due to an … and 03/31/14, provided the employee otherwise would have been eligible if the employee had been in the lower … cannot be included in the compensation calculation of any overtime earned after the date of the appointment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sum

State Agencies Bulletin No. 1495

… Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must … field. Identify employees appearing on the listing who have incorrect information appearing in PayServ affecting … cannot be included in the compensation calculation of any overtime earned after the date of the appointment. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1495-april-2016-public-employees-federation-pef-longevity-lump-sum-lls