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PRESERVING AND EXPANDING AFFORDABLE HOUSING OPPORTUNITIES (2014-D-1)
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14d1.pdfCaton No. 1 Fire District – Financial Oversight (2013M-262)
… five-member Board of Fire Commissioners. The District’s 2013 general fund budget totaled approximately $162,000 … internal controls to properly oversee the District’s financial operations. The District incurred operating … controls such as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas trees are exciting, but our health and the health … special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsUnified Court System Bulletin No. UCS-337
… inform agencies of OSC’s automatic processing of the April 2024 UCS Longevity Bonus (JLO) and provide instructions for … 86, 88, or CTwho meet the eligibility criteria on 04/01/2024 may be eligible to receive the 2024 Longevity Bonus. Background: Chapter 1 of the Laws of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-337-april-2024-unified-court-system-ucs-longevity-bonus-jloUnified Court System Bulletin No. UCS-323
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 UCS Longevity Bonus (JLO) and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 UCS Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-323-april-2023-unified-court-system-ucs-longevity-bonus-jloOpinion 2008-3
… is no longer needed for capital purposes ( see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Webster Central School District - Financial Condition (2018M-109)
… District officials appropriated nearly $28 million of fund balance (approximately $5.5 million each year) in the … trends or other known factors. Discontinue the practice of appropriating fund balance that is not needed or used to … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86State Agencies Bulletin No. 2365
… implemented the 2023-2026 Agreement between the State of New York and PEF, provides for payment of performance … as follows: Current Code Updated Code 1001 1001 if the new salary is below Job Rate 2510 if the new salary is equal to Job Rate 1004 0001 if the new salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … 125 students in grades K-6. The District also paid tuition to neighboring districts to educate nearly 160 students in grades 7-12. Audit Summary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mTown of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Aim High Children’s Services and the Hebrew Institute for the … the rules for receiving taxpayer reimbursements.” Both Aim High and the Hebrew Institute offer special education … in the excessive executive compensation disallowance). Aim High Children’s Services The not-for-profit Aim High …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesXI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… requires bidders on state procurements to certify that they have a written policy addressing sexual harassment … requires bidders on state procurements to certify that they have a written policy addressing sexual harassment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certificationUnified Court System Bulletin No. UCS-357
… Employees represented by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented … Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $100.13 PL5 District Council 37 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … 2020-21 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Agencies Bulletin No. 2047
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2022 CSEA LLS payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2022 CSEA LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked … and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and … Services (counties). These entities administer the foster care program, including placing children in foster care …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightDiNapoli Calls for Reforms to State Fiscal Practices
… problems and improve New York’s fiscal practices. Adoption of the reforms I am proposing would help put our state’s … a stronger path forward.” DiNapoli’s comprehensive package of reforms would significantly improve budget practices and … main areas, including spending accountability, adequacy of reserves, appropriate use of debt, and capital planning …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to … of the pandemic, compared to 31 percent of white workers, 26 percent of black workers, and 21 percent of Hispanics. … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-august-19-2020