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Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… were approximately $21 million. Key Findings Over the past five fiscal years District officials added approximately $1 … Our review of nine assets included on the disposed asset list disclosed that five of them valued at $6,000 were still in use at the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets

DiNapoli: New York Ranks Last in Balance of Payments With Washington

… New York leads the nation in what it pays to the federal government compared to what it … P. DiNapoli. New York taxpayers paid $23.7 billion more in federal taxes than the state received in federal spending in federal fiscal year 2019. “In what has … New York leads the nation in what it pays to the federal government compared to what it …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washington

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … manner and sign school deposit forms. The Board did not appoint a faculty auditor to reconcile the central …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected five-member Board of Education, operates one school with approximately 200 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Red Hook Central School District – Financial Management (2016M-105)

… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… transportation costs. The District’s IT acceptable use policy has not been updated and policies and procedures have … these standards to improve the efficiency of operations. Update the acceptable use policy to include the use of personal devices on the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… Purpose of Audit The purpose of our audit was to review the District’s financial management for the … fund balance. As a result, unrestricted fund balance was actually 6.3 percent of the 2015-16 budget. District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Vestal Central School District – Financial Condition (2014M-08)

… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. … general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… A Revenue transfer is used to adjust or reclassify previously posted … are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as … A Revenue transfer is used to adjust or reclassify previously posted …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

DiNapoli Releases Fiscal Stress Scores for 17 Cities

… 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress … the following cities were also evaluated: Auburn, Batavia, Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-cities

City of Peekskill – Financial Condition (2014M-105)

… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed by the … Key Recommendations There are no recommendations in this report. …

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105

Town of Roseboom - Long-Term Planning (2018M-115)

… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115

Unified Court System Bulletin No. UCS-108

… letters provide for retroactive payments of the Senior Officer Series Differential for eligible employees in … DR, F8 or 87 on February 28, 2006; Senior Court Officer* NYS Court Officer Sergeant Eligible employees must be in an … undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of the Treasury, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligible

Opinion 93-29

… and ordinarily printed and distributed at least weekly for at least one year; (3) contain news, editorials …

https://www.osc.ny.gov/legal-opinions/opinion-93-29

Opinion 2000-9

… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation …

https://www.osc.ny.gov/legal-opinions/opinion-2000-9

Opinion 2000-21

… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …

https://www.osc.ny.gov/legal-opinions/opinion-2000-21

Opinion 89-5

… one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL … 8021: A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more than … ask if a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more …

https://www.osc.ny.gov/legal-opinions/opinion-89-5