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Middleburgh Central School District – Financial Condition (2013M-206)
Middleburgh Central School District Financial Condition 2013M206
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Village of Waverly – Financial Condition (2014M-137)
… develop and adopt realistic, structurally balanced general fund budgets, since fund balance was used as a recurring revenue source. Key … Recommendation Continue to closely monitor the level of fund balance and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Island Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … eligibility. These 4,381 ESRD recipients included 4,240 adults and 141 children whose Medicaid case information did … policy that allows Medicaid recipients who are age 65 and older and who are eligible for regular Medicare benefits to …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… not adopt a policy to address the level of unrestricted fund balance to be maintained or a multiyear financial plan. … budgets that appropriated $1.6 million of unrestricted fund balance between 2013 and 2015, none of which was used. The District's unrestricted fund balances ranged from 78 to 85 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli: Village Fiscal Stress Declines Again
… DiNapoli's Fiscal Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in … DiNapolis Fiscal Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsNew York’s Economy and Finances in the COVID-19 Era
… 9, 2020 Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was widely reported, New York’s … 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… at a higher rate if at least 30% of the costs for lunch is spent on eligible New York produced and processed food is growing, but it could better meet its objectives if some … can qualify, and State Comptroller DiNapoli’s report is the first state analysis to formally confirm what we’ve …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedCUNY Bulletin No. CU-569
… Purpose To notify CUNY agencies of a new deduction code for after-tax (ROTH) contributions to the 403(b) plan Affected Employees All … approves TIAA to be the sole investment provider for the Tax Deferred Annuity Plan. Furthermore, the … To notify CUNY agencies of a new deduction code for aftertax ROTH contributions to the 403b plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved. Eight …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsComptroller DiNapoli Releases School Audits
… office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , Copiague Union Free School District , Spackenkill Union Free School District and the Western New York Maritime … his office completed audits of the BayportBlue Point Union Free School District Chappaqua Central School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and … East Moriches Central School District – Budget Review (Suffolk County) Auditors found that the significant revenue … Management, Check Signing and Information Technology (Suffolk County) The school board needs to improve its …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… balance to $3,888. The Board routinely budgeted revenue estimates that could not be realized based on the current … water operations. The Board has not adopted a long-term capital plan or a long-term financial plan to address the … objectives for funding the Town’s long-term operating and capital needs. Frequently monitor and update the plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Town of Cornwall – Financial Condition (2014M-123)
… budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created … and capital plans. Key Recommendations Address declining fund balances and adopt structurally balanced budgets with …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Village of Palmyra - Financial Management (2019M-94)
… Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. … water and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. … not developed multiyear financial or capital plans or a fund balance policy. The Board did not audit the …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Valley Central School District – Financial Condition (2014M-58)
… budgeting practices for the period July 1, 2012 through August 5, 2013. Background The Valley Central School District … realistic budgetary estimates using actual financial results from prior years. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58DiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care … Appropriations Act provided federal grants that OCFS administered locally. "In response to the detrimental … is needed by the Office of Children and Family Services.” OCFS received over $1.4 billion in aid from the federal …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Agencies Bulletin No. 1668
… to income and employment taxes. OSC Actions OSC will report the value of personal use of an employer-provided … the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle … with employer-provided vehicles submit a completed Agency Report of the Taxable Value of Personal Use (AC 3173) for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System … Employees Employees with employer-provided vehicles and/or chauffeurs will be affected. Effective Date(s) … Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-provided