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State Comptroller DiNapoli Releases Municipal & School Audits
… would have operating deficits totaling $38 million when it actually had operating surpluses totaling $40 … planned to use fund balance to cover operating deficits when the district realized operating surpluses. Surplus fund …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Unified Court System Bulletin No. UCS-92
… Entry procedures. Affected Employees Eligible employees in Negotiating Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 … and Uniform Blazer Allowance Payments for employees in Negotiating Units SY , SR , S9 , DR , F8 , and 87 will be made in a separate check dated December 14, 2005. Uniform Blazer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-92-december-2005-ucs-uniform-allowance-and-uniform-blazerState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Byron-Bergen … year, the district adopted a budget of $25,970,996 which is consistent with expenditures for the past three years. … act district with no fund balance to rely on, there is a risk that the decreasing revenue without a corresponding …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsPine Valley Central School District –Financial Management and Procurement (2014M-36)
… contractual and historical data and ensure that unexpended surplus fund amounts are within statutory limits. Revise its … certain funding levels and the conditions under which the funds will be used or replenished. Develop and implement a plan for using the reserve fund surplus balances in a manner that benefits District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementState Agencies Bulletin No. 1837
… superseded by Payroll Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action … from April 1, 2020 through December 31, 2020. Effective Date(s) The new Action Reason codes and Earnings code are … with the appropriate Reason code 19F, 19P, or FMC. When using Reason codes 19P or FMC, the agency must change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Village of Silver Springs – Water Accountability and Billing (2015M-139)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and … 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Oversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in … there is reasonable cause to suspect that a child (i.e., under the age of 18) has been impaired or is in … to initiate an investigation. Calls with concerns that do not contain those elements result in a non-report. In such …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … reported in the school lunch fund exceeded the maximum amount allowed by federal regulations by an average of 43 … and an email policy. However, the acceptable-use policy does not address computer users who do not use the district’s …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0XV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority … are in place for any mandatory payments that are required to be paid during the “blackout period” when SFS is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… demanding work requirements and lower than average pay, many child care workers don’t get other benefits, such as … for their children.” “The State Comptroller's report shows how integral addressing workforce challenges is to improving … due to the pandemic, the state lost 9,549 child care slots and an additional 5,333 slots in 2021, for a cumulative …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… tolls and fees, whether it has fully implemented the new Department of Motor Vehicles (DMV) toll enforcement …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesCUNY Bulletin No. CU-574
… of Kin Affidavit (Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has … a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding eligibility for Blue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryAudit Advisory Committee
… internal and external audit processes related to the Retirement System and the Common Retirement Fund and on the … Financial Report. Jennifer Mulligan, Chairperson Director of Business and Finance East Greenbush Central School …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeVI.5 Project Budgets – VI. Budgets
… of the Federal Grant. For an agency to transact on a project within a fund designated as “Federal”, the … also be associated to the project. For additional guidance on how to associate a specific federal fund and the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for … in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies should not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetOpinion 2002-1
… than 40 years. 2 Although Article 11-A provides for the payment of certain death benefits (see General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1State Agencies Bulletin No. 2228
… Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services Unit (BU03), Institutional Services Unit (BU04), Division of Military and Naval Affairs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalState Agencies Bulletin No. 1833
… Training Stipend), or Leave of Absence/MLL (Mil lv) on the payment effective date of 04/01/2020 are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payOpinion 90-29
… restitution payments, as defined by statute, regardless of when collected by the designated restitution agency, must be … for the longest period of time." We also note that "[i]t is a policy of this state to encourage restitution by a … and to the extent that the defendant is reasonably able to do so" (Laws of 1984, chapter 965, section 1). Permitting a …
https://www.osc.ny.gov/legal-opinions/opinion-90-29