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Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107State Agencies Bulletin No. 1473
… the payroll in fiscal year 2016-2017 for the 2016 summer season and will end when the employee leaves payroll for the season. Such employees will not be paid out in a lump sum, … the payroll in fiscal year 2017-2018 for the 2017 summer season and again cease once the employee leaves the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitStatement of Accrued Payments and Leave Credits (RS6221)
To certify a member’s payments and credits at retirement, NYSLRS employers use form RS6221.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6221.pdfHadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … exceeded statutory limitations. District officials did not prepare and submit a plan for reserves annually and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… a competitive process. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Ossining Union Free School District – Financial Management (2017M-176)
… has approximately 4,980 students. Budgeted general fund appropriations for the 2016-17 fiscal year totaled … 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated unrestricted fund balance ranged between 5 and 9 percent of ensuing years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Opinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Unified Court System Bulletin No. UCS-351
… inform agencies of OSC’s automatic processing of the April 2025 UCS Longevity Bonus (JLO) and provide instructions for payments not … 86, 88, or CT who meet the eligibility criteria on 04/01/2025 may be eligible to receive the 2025 Longevity Bonus. … inform agencies of OSCs automatic processing of the April 2025 UCS Longevity Bonus JLO and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloState Comptroller DiNapoli Releases Municipal & School Audits
… budgeting. As a result, the board was not transparent with taxpayers and fund balance declined despite the board … District officials did not procure fuel in compliance with the district’s policies. District officials did not seek …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Glen - Water and Sewer Operations (2023M-167)
… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167SUNY Bulletin No. SU-311
… Unit 13 Salary Grade 980 Comp Rate Code ANN, BIW, HRY, FEE Payroll Status Active or Leave With Pay on 6/30/2020, on the … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunySUNY Bulletin No. SU-307
… adjustment is needed for non-COVID-19 related overtime or recall such as OTT, ARO must be entered. Please refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyCharlotte Valley Central School District – Financial Condition (2013M-232)
… for the same time period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… seven elected members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are … operating surpluses, which caused the unexpended surplus fund balance to exceed statutory limitations for the past … For example, at June 30, 2012, the unexpended surplus fund balance exceeded statutory limits by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
Town of Fremont Operating Budget and Cash Disbursements 2013M85
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… which comprises seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are … and were funded primarily with real property taxes and State aid. Key Finding District officials have established …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Opinion 94-6
… 83-13, p 14; see also Rysaka v Board of Education of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Police Bulletin No. SP-252
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to the general salary in April 2023, April 2024 and April 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-state