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Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Bemus Point Central School District – Reserve Funds (2014M-281)
… The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an … restricted reserve fund amount should be included in the District’s unrestricted fund balance, which would then …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Unified Court System Bulletin No. UCS-244
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … 1, 2017 Retroactive Increases of Senior Officer Series (SOS) Differential for Negotiating Unit DR will be paid using … 1, 2017 Retroactive Adjustment of Senior Officer Series (SOS) Differential for Negotiating Unit F8 will be paid using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0Unified Court System Bulletin No. UCS-245
… Longevity (JLO) Increase. Affected Employees All employees in the following Bargaining Units who met the eligibility … Unit DR), provides for a $50 retroactive increase in Judicial Longevity payments (Earnings Code JLO) effective … Lag 04/06/17 09/06/17 Eligibility Criteria All employees in an eligible bargaining unit who met the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveUnified Court System Bulletin No. UCS-137
… the Laws of 2008, which implements agreements between the State and various bargaining units and legislation for … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentUnified Court System Bulletin No. UCS-138
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees in … who are currently receiving or have received SOS earnings since April 2007, will have their SOS earnings increased according to the new bargaining unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialOpinion 94-2
… 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt … in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, rule or … maintenance, policing, and supervision of parking meters, establish parking time limits at such meters, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… of Public Works (DPW) of the city of Rensselaer, for his role in teaming with two DPW employees to divert … Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. “As Commissioner, Mr. Capuano was responsible for protecting city resources. Instead, he used his position …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Fishkill – Fiscal Stress (2013M-188)
… estimates. Review all interfund advances, determine the actual amount owed each fund and ensure that all interfund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Comptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… in Monroe County should send a warning statewide. I want to thank Attorney General Schneiderman for his work on … October 2013, while acting in concert with others, he entered into, engaged in, and continued to engage in a … by means of bid rigging. Lynch also admitted that he created false contracts and inflated other contracts as …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingAttica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127North Greenbush Common School District – Budgeting (2016M-112)
… or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations … balance that is not used to finance District operations. Reduce the amount of the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Hyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mTown of Lincoln – Financial Management (2013M-245)
… operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive compared to the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Westerlo – Selected Financial Activities (2013M-323)
… over the financial condition of the water district fund and Justice Court operations for the period January 1, 2012 … The Town of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four elected members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… - pdf] Audit Objective Determine whether the central and student treasurers properly accounted for extra-classroom … (ECA) fund collections and disbursements. Key Findings Student treasurers did not maintain adequate accounting … Determine whether the central and student treasurers properly accounted for extraclassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planCarthage Central School District - Financial Condition (2018M-93)
… District’s financial condition. Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 … to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93