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Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … for legitimate district purposes. This included more than 10,000 gallons of gasoline, valued at $31,277, used by a …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 708
… with a Pay Basis Code of CAL or 21P , the 10-month school year satisfies the one year of service requirement. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuState Agencies Bulletin No. 2173
… Earnings Code HZ1 Earning Code HZ2 Existing Amount Per Hour $0.75 $1.13 New 2023 Amount Per Hour $0.90 $1.35 OSC Actions: OSC has updated the hourly rate … (This is the difference between the New 2023 Amount Per Hour and the Existing Amount for Earnings Code HZ1). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicCUNY Bulletin No. CU-773
… Affected Employees: CUNY employees in the managerial title of Assistant College Security Director who meet the … Eligibility Criteria: Employees in the CUNY managerial title listed below are entitled to the 2023 Managerial Uniform Allowance Payment as follows: Title Eligibility Requirements Amount Assistant College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-773-cuny-2023-managerial-uniform-allowance-paymentDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… or unidentified actions within the city’s control do not come to fruition. In past years, spending for cost …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsKenmore Housing Authority – Selected Financial Operations (2017M-157)
… period July 1, 2015 through March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a … Kenmore Housing Authority Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Sherrill City School District – Reserve Funds (2017M-247)
… of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Schenevus Central School District – Budgeting (2014M-123)
… of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … with approximately 365 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $7.73 … debt service reserve funds contained excess moneys. Key Recommendation Adopt realistic budgets that are consistent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Port Byron Central School District – Financial Condition (2014M-71)
… the District’s financial condition. The Board appropriated fund balance from the 2008-09 through 2010-11 fiscal years but the fund balance actually increased by nearly $1.4 million. … Develop budgets with realistic estimates of appropriated fund balance. Develop a detailed multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Taylor – Financial Management (2016M-391)
… audit was to assess the Board’s oversight and financial management of the Town's operations for the period January 1, … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … of adopting budgets that appropriate unexpended surplus funds that will not be used. Develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Putnam Central School District – Budgeting (2015M-243)
… of June 30, 2015, the District’s accumulated unrestricted fund balance was 59 percent of the ensuing year’s budgeted … analysis, including a reasonable estimate of appropriated fund balance. Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Willsboro Central School District – Financial Condition (2015M-362)
… that exceeds the statutory limit by nearly 12 percentage points. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. … actual expenditures by a total of $2.5 million, or an average of 8 percent, over fiscal years 2013-14 through … fund balance not being used. The Board did not adopt a reserve fund policy and some reserves are overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations … report and use statutorily restricted debt reserves to pay related debt service. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Belfast Central School District – Reserve Funds (2021M-135)
… report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education … Determine whether the Belfast Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Town of Wappinger – Financial Condition (2013M-94)
… manage the financial condition of the town-wide general fund. The Board did not adopt structurally balanced budgets; … and reliance was placed on non-recurring revenues such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were adequate and operating … The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rental