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Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… 2016-17 fiscal year totaled $23.8 million. Key Findings Student treasurers did not issue duplicate press-numbered … documentation and proper documentation of approval. Student treasurers did not maintain independent ledgers … and disbursements. Key Recommendations Ensure that student treasurers maintain adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mNorth Babylon Union Free School District – Financial Condition (2016M-32)
… The North Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … District officials employed budgeting practices resulting in fund balance appropriations that were not needed. The … calculations or justifications for the funding levels in the reserves. The District maintained balances in two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267West Seneca Central School District – Financial Condition (2014M-381)
… audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. … approximately 6,800 students. General fund expenditures for the 2013-14 fiscal year totaled approximately $105 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Dryden Central School District – Financial Condition (2013M-396)
… compliance with statutory requirements. … Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition. District officials recognized the need to be proactive in budget development and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Speculator – Financial Condition (2013M-381)
… Unplanned operating deficits have caused deficit fund balances in the water and sewer funds. Significant … water and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt … revenues and expenditures. Develop a plan to eliminate the fund balance deficits in the water and sewer funds. Review …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in … staff training on cash collection … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Division of Housing and Community Renewal Bulletin No. DH-92
… will be taken from the LLS payment for normal retirement contributions, garnishments and federal levies. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-92-october-2016-april-2017-and-october-2017-districtDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… women and children aged six and younger. The city plans to pay for the replacement of public and private lead water …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalCUNY Bulletin No. CU-569
… Purpose To notify CUNY agencies of a new deduction code for after-tax (ROTH) contributions to the 403(b) plan … February 16, 2017 OSC Actions OSC will create deduction code 400 (CUNY 403 ROTH) in PayServ. Agency update will be available for this deduction code. Outbound vendor files will be updated to include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-248
… employees in Negotiating Unit 87 who have received a SOS (Senior Officer Series) payment since 04/06/17 Background … (CSEA – BU 87), provides for a retroactive increase to the Senior Officer Series Differential (SOS) for all eligible … dated August 29, 2017 adjusts the rates of the retroactive Senior Officer Series Differential (SOS) to reflect the same …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosOpinion 92-19
… 1660 is intentional ( cf . McKinney's Consolidated Laws of NY, Book 1, Statutes §240). Therefore, it is our opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… of all Americans. Comptroller DiNapoli, was joined in the filling to the EPA by California State Treasurer John … The White House cannot afford to stick America's head in the sand when it comes to creating a cleaner economy. If … don't act now, American businesses are at risk of lagging in the world marketplace." "At a time when the White House …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0