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Falconer Central School District – Financial Management (2016M-146)
… through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, … Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Genesee Falls – Fiscal Stress (2013M-146)
… and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent years … budgets to be over-expended. Specifically, the highway fund experienced unplanned operating deficits in 2011 and … and $71,979, respectively. Consequently, the highway fund balance declined from $83,179 at January 1, 2011 to a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Highland Central School District – Financial Condition (2013M-358)
… starting in fiscal year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on its general fund to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… govern the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that relied heavily on the appropriation of fund balance as a financing source. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mNYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… full restitution of $1.1 million, and forfeit her public pension after being convicted of one felony count of … over her 19-year career. Stone’s forfeiture of her state pension as a result of her public corruption conviction will be the first pension forfeiture in New York state. “Public service is a …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… the growth potential in our Valley. The team at DFS was a pleasure to work with and their guidance and support were …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentComptroller DiNapoli Releases State Audits
… period for the transactions tested. There is not a high risk that a significant number of students certified for TAP … The accounts included 13 that were opened by a property management consultant hired by the MTA. The two others had been opened …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2085
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2022 minimum wage increases for hourly employees and provide instructions for payments not processed … processing of the December 2022 minimum wage increases for hourly employees and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageState Agencies Bulletin No. 1781
… purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA OSU Work-Related Clothing Allowance. Affected Employees Employees in the … Relations (GOER) memorandum dated 10/02/2019 provide for a Work-Related Clothing Allowance. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilLincoln Fire District – Financial Activities (2012M-228)
… capital reserve totaling $227,122. The Secretary-Treasurer does not maintain accounting records for each reserve fund as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228City of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Payroll Improvement Project Bulletin No. PIP-016
… Purpose The purpose of this bulletin is to notify agencies of new deduction codes and deduction codes … and/or moved from the General Deduction page (Main Menu > Payroll for North America > Employee Pay Data USA > … All deduction code changes described will be effective at Go Live, scheduled for March 15, 2021. OSC Actions Obsolete …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Opinion 88-30
… the authority of a town board to require that a property owner in a water district connect to the water district water … a village. The contract with the village provides that the owner of this property must purchase all its water from the village unless the owner develops a private, on-site water supply. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli Releases Profile of State's Economic Development Agency
… reported offices in the United Kingdom, Israel and South Africa in 2014, and as of January 2015, listed additional …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… a System average rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Then, the Actuary: …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… “It also recognized higher-than-expected revenue from tax collections and the remainder of federal pandemic relief … health programming, enhanced rental- and food-related income supports and access to legal counsel, if it intends on … year, when the city deposited $500 million into its rainy-day fund, the city has not yet set aside money for reserves …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadClarence Central School District – Financial Condition Management (2022M-46)
… officials improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund balance appear less than it actually was. Adopted annual … of $13.7 million. As of June 30, 2021, surplus fund balance totaled $9.2 million, or more than 6 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Munnsville – Financial Operations (2012M-239)
… not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239