Search
City of Long Beach - Financial Condition (2019M-133)
… financial plan including a fiscal improvement plan. We conducted two separate audits of the City, one on …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… adopts more realistic budgets to avoid raising more real property taxes than necessary. Ensure that the amount of the … unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and develop a formal plan …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPenfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … overestimated expenditures and appropriated fund balance to finance operations that was not actually used. As of June … is balanced and consider using the excessive balance to fund school lunch operations. … Penfield Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cohoes City School District – Budgeting (2016M-111)
… Albany County. The District, which operates five schools with approximately 1,900 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted … the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and reasonably funded. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Lapeer – Budgeting (2024M-127)
… their budgeting practices. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… state authorities represent just 27 percent of the total number of public authorities, they reported $42.9 billion, or …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli Announces Latest Fiscal Stress Scores
… “At the same time, an increasing number of municipalities have failed to file required financial data with my office, … of Chateaugay and Coxsackie, and the Town of Yates) have been designated in a fiscal stress category for at least … years, none of the reporting counties were designated in any fiscal stress category in fiscal year 2023. While the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresState Agencies Bulletin No. 1947
… Rate Code is ANN, CAL or 21P and the employee’s salary on any of the Job Data rows being evaluated is less than the … available for agency review after the automatic increases have been processed. All reports will be sorted by Department … or after the effective date of payment, the payroll system does not consider the AC-230 when calculating automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDivision of Housing and Community Renewal Bulletin No. DH-44
… Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-52
… and March 31, 2012, provided the employee otherwise would have been eligible if the employee had been in the lower … Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-52-april-2011-rent-regulation-services-unit-rrsu-longevityDivision of Housing and Community Renewal Bulletin No. DH-53
… Eligible employees in NS positions where the equated grade does not appear on the Position Data page. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-53-october-2011-rent-regulation-services-unit-rrsuUnified Court System Bulletin No. UCS-324
… provides for a longevity lump sum payment based upon total number of years spent at a salary at the maximum of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentDiNapoli Announces State Contract and Payment Actions for July 2016
… $377,000 to Carbone Automotive Group for eleven 2016 Dodge Ram 1500 special service vehicles. $54,000 to Trout Unlimited …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016State Agencies Bulletin No. 1708
… Purpose To inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1708-december-2018-minimum-wage-increase-hourly-employeesTown of Seward – Financial Management (2016M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … August 3, 2016. Background The Town of Seward is located in Schoharie County. The Town, which has approximately 1,760 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key Recommendations Adopt … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… of approximately 600 residents. The Town is governed by an elected five-member Town Board. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6LaFayette Central School District – Reserves (2013M-387)
… reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387