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State Comptroller DiNapoli Releases School Audits
… accounts and three user accounts were found with unneeded administrative permissions. In addition, district officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the … districts and adopt realistic water budget estimates. Bill the property owners to whom water lines were extended …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Controls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the … Program The Office of Victim Services’ (OVS) mission is to provide compensation to innocent victims of crime and … directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followDiNapoli: Tax Cap Below Two Percent
… municipalities to override it. The cap is just one of many fiscal pressures facing local governments during the … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown … can limit spending or cut costs in order to stay under the cap.” The tax cap, which first applied to local governments …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… If you need to correct a member’s salary (earnings) or days worked, you … Online ( here is a sample adjustment report file ). Do not send payments with your adjustment reports. You will … to Zero Days Worked and Contribution Overpayments If you need to make an adjustment that will result in zero days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal … of the District’s six general fund reserves are overfunded or potentially unnecessary. The Board did not adopt an … and include realistic estimates based on historical trends or other identified analysis. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andCity of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to … and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Fund Financial Data – 2022 Financial Condition Report
… inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent sources of funding and … would be reported in the General Fund have been pledged or dedicated to other funds for repayment of debt or project …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … supported. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Cayuga County – Court and Trust Funds (2024-C&T-5)
… trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain … and trust funds for the period January 1 2021 through June 30 2024 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… by the end of the month following the month the sub-award or obligation was made. Grants subject to reporting under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… that was issued. Key Recommendations Deposit and remit all collections within the required time frames; recover …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… parts that were not compatible with any Town vehicles or equipment and 12 questionable disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… individuals admitted to DOCCS prisons for a new offense or for parole violations increased by an annual average of … period – were to community supervision, mostly in the form of parole or conditional release. The most recent return-to-custody …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingState Agencies Bulletin No. 1837.2
The purpose of this bulletin is to provide agencies with payroll processing instructions related to the COVID19 health crisis
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveOpinion 92-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … and accept the same for such purpose, subject to the draft or requisition of the Commissioner. Section 10(34-a) also … "[n]otwithstanding the provisions of any other general or special law", municipalities are eligible for "repayment" …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Mohawk Valley Faces Challenges But Bright Spots Exist
… (federal, state and local), with 39,209 workers, or 23 percent, of total employment. This includes teachers, … governments in the area may benefit from sharing services or consolidating operations. A number of Mohawk Valley … Oneida and Montgomery counties, have been working on (or have already executed) shared services plans that they …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existState Agencies Bulletin No. 787
… Duty OT to $1.13 per hour effective 3/29/07 (Institution) or 4/5/07 (Administration). Overtime Meal Allowance Increase … Meal Allowance to $6.00 effective 3/29/07 (Institution) or 4/5/07 (Administration). Standby Pay Increase The … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/787-april-1-2007-increases-overtime-meal-hazardous-duty-standby-pay-winter