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Morris Central School District – Fund Balance Management (2023M-47)
… transparent with taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated … corrective action. Appendix B includes our comment on issues raised in the District’s response. … audit Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of Allen – Town Clerk Collections (2024M-120)
… exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent … corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Payroll Improvement Project Bulletin No. PIP-017
… how to complete transactions, or who need assistance with PS Queries that have been renamed how to get help … to PayServ 9.2. Affected Employees All agency PayServ and PS Query users are affected. Background The Office of the … 10, 2021 until March 15, 2021. The final payroll processed in PayServ v 9.1 will be the Administration cycle, Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92DiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… as a whole (73%), according to a report released today by State Comptroller Thomas P. DiNapoli. The sector’s relatively … planes dropped more than 73% in 2020 at JFK and LaGuardia on a combined basis. In 2019, JFK served 62.6 million … also has the highest share of foreign-born workers (58%) out of all the major sectors in the city. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… by State Comptroller Thomas P. DiNapoli, the rising need for mental health services coincided with a loss of 990 beds, … health system has mirrored these trends, with significant increases in individuals served since 2013. OMH attributes … also recently increased the Medicaid reimbursement rate – retroactive to April 1, 2022, according to OMH – for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedCity of Fulton – Capital Projects (2021M-184)
Determine whether City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial results against budgets and closed out records for completed projects.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fulton-2021-184.pdfState Agencies Bulletin No. 502
… and 47 who have a Workers’ Compensation accident occurring on or after 7/1/04. Effective Date(s) Immediately Background … Chapter 103 of the Laws of 2004, an agreement between the State of New York and the Civil Service Employees Association … taken from the Supplemental Payments In addition to taxes, Social Security and Medicare, all deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… The District has an internal auditor who provides training on extra-classroom activity funds to other school districts; … including procedures for record keeping, closing out inactive clubs and disposing of the related moneys. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional … partial payments against purchase orders as long as they do not exceed $250. Pay for out of pocket purchases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesVillage of Liberty – Financial Condition (2013M-109)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of … capital needs in its current estimates. … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not monitored or … Allocate PILOTs proportionately to each ATJ based on the amount of real property tax that should be paid to … our recommendations. Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mArdsley Union Free School District – Financial Management (2024M-13)
… Board and District officials overestimated appropriations from 2017-18 through 2021-22 (excluding 2018-19) by an … fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an operating … million as of June 30, 2022, were not reasonably funded or used during the five-year audit period. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audit of the clerk’s records, as required by New York State Town Law Section 123. Town of Morehouse – Records and … by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability … Of the 57 counties outside of NYC, 24 (42 percent) do not have a dedicated shelter facility. OTDA has assigned …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the State Education Department’s (SED) guidelines, including the … as needed. Other Related Audits/Reports of Interest State Education Department: Summit Educational Resources - …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualOther Bulletin No. 79
… lump sum payment in the amount of $1,500, $3,000, or $4,500. A letter from the General Manager dated 07/31/2023 … provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU97 represented … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilDistribution of Utility Arrears in New York State
One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or more.
https://www.osc.ny.gov/files/reports/pdf/distribution-of-utility-arrears-in-nys.pdfOpinion 88-78
… to the town. VILLAGE LAW, §8-800; CIVIL SERVICE LAW, §58: With certain exceptions, a village police department must … department was established after January 1, 1960 and, with certain exceptions, the village has four or more … concerning several pending proposals in connection with the provision of police services in a village and a …
https://www.osc.ny.gov/legal-opinions/opinion-88-78CUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of March 11, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leave