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Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Lyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337CUNY Bulletin No. CU-754
… increase for employees represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. Background: Pursuant to … to $48.36. Effective Dates: Changes will be effective in paychecks dated January 26, 2023. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-754-district-council-37-dc37-local-983-dues-increaseCUNY Bulletin No. CU-781
… increase for employees represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. Background: Pursuant to … to $49.36. Effective Dates: Changes will be effective in paychecks dated February 8, 2024. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-781-district-council-37-dc37-local-983-dues-increaseMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mDiNapoli: Local Sales Tax Collections Increase by 3.6% in Third Quarter Over Last Year
… Local government sales tax collections in New York state totaled $5.9 billion in the third calendar … stable, ranging from 3% to 4%. NYC Growth Strengthens: New York City’s sales tax growth, which had been moderating … Cities Perform Well: Thirteen of the 18 cities outside of New York City that impose their own sales tax instead of …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-local-sales-tax-collections-increase-3-point-6-percent-third-quarter-over-last-yearState Agencies Bulletin No. 2329.1
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesOpinion 92-46
… youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be … be exceeded. You ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be … Village of Hillburn … Whether purchases by a village of kitchen utensils furniture books and sports equipment to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Comptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsBellevue Fire District #9 – Procurement (2018M-5)
… fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Wyandanch Union Free School District - Budget Review (B22-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Opinion 92-10
… in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer … You inquire about the period of time for which these funds must be held and the disposition of the funds upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Opinion 94-32
… (see General Municipal Law, §215[1]; see also 1988 NYS Legislative Annual, p. 307). Thus, although it is not …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… nearly $22,000 from the New York State and Local Employees Retirement System, which DiNapoli administers, from 2013 to … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionState Comptroller DiNapoli Releases Municipal & School Audits
… were properly recorded, deposited and reported. As a result, there was an increased risk of improper accounting of … calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation payments … complete, accurate or timely accounting records. As a result, the reports the council received were not sufficient …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2097
… is to notify agencies of an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining Unit … of the Constitution of the American Federation of State, County and Municipal Employees, AFL-CIO, and the local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increaseState Agencies Bulletin No. 1097
… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede Payroll Bulletin No. 235 which was … Salary increases for unallocated positions* Changes in percentage of time worked Transactions in this category …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarter