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Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer has administrative rights in the … auditor to do so. Adopt a formal written disaster recovery plan. Assign the Treasurer only those user permissions that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWindsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through … Food Service Program provider and increased in-house catering. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… General fund appropriations for the 2014-15 fiscal year total approximately $38 million. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mTown of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed … Town of Stuyvesant Procurement 2017M54 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… charged to the community education program expenditure account instead of the literacy program, totaling $728,000. … in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationTown of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board … Establish written policies governing the amount of unexpended surplus funds that the Town should maintain. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Resources – Enhanced Reporting
… All Enhanced Reporters Enhanced Reporting Excel Tool Enhanced … Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data Before Submitting File Upload Upload an … Post a Regular Monthly Report File Errors and Warnings How to Address Errors and Warnings Correct Business Validation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… to maximum benefits are being phased in through October 2026, at which point they will equal 50% of the New York … will phase in increases to the minimum benefit through 2026, after which it will be set at 20% of the New York State …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… due to uncertainties in available State funding for highway improvements that were planned to be made in 2020, Town officials delayed highway improvements from 2020 to 2021 and, in relation, … discussions and legislative acts at both the State and Federal level that could be beneficial or detrimental to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1NYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfCity of Olean – Budget Review (B1-14-1)
… schedules. Adjust the budget to reflect the corrected debt schedule. Adjust the budget to include court security … water and sewer rate increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Selected Aspects of Discretionary Spending
… Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, and … Authoritys discretionary spending complied with its guidelines and was reasonable adequatel …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Town of Dix – Justice Court Operations (2022M-06)
… recording and reporting errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court … issued receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval … 186 adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13DiNapoli Announces Latest Fiscal Stress Scores
… of Nassau, Suffolk and Westchester, the cities of Niagara Falls and Poughkeepsie and the towns of German Flatts, Parish … on individual indicators, to identify potential risk areas and develop a plan to address problem areas. For a … For municipalities that have not filed or designated inconclusive, visit: …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … should use their gift cards within a year of purchase to avoid inactivity fees and register cards with the … State Comptroller Thomas P DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 1928
… inform agencies of the automatic processing of the April 2021 M/C Performance Advances and provide instructions for … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date … and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… are affected: Management Confidential BU06 Division of Military and Naval Affairs BU46 Public Employment Relations … below: Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of Absence/SKL (Sick Lv) on the payment effective date. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesOpinion 92-52
… with public authorities) PUBLIC AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not … authorities or municipalities is found in subdivision 22 of section 1197-e. That provision provides that the … the purpose of this title . [emphasis added] Subdivision 22 of section 1197-e, in effect, provides that the Authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 88-48
… certain public authorities); (solicitation of competition for) PUBLIC AUTHORITIES -- Competitive Bidding Requirements … no statutory or common law competitive bidding requirement for purchases of equipment by the Western Finger Lakes Solid … the Authority and that the Authority has a rational basis for choosing a vendor, it is generally advisable for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48