Search
Debt – 2021 Financial Condition Report
… Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt … fifth highest among all states in debt per capita. At the end of SFY 2020-21, State-Funded debt outstanding per capita … Personal Income Tax notes, which were fully retired by the end of the fiscal year. The State projects reduced statutory …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Figure 1); this includes $58 million carried over from FY 2024 (a practice which began in FY 2021). The average … years (see Figure 2). The increase in allocations from FY 2024 to FY 2025 has been significantly larger than historical … the City recognized $826 million in Title I revenue in FY 2024, significantly more than was allocated to schools, and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesPSCH, Inc.
… Purpose The objective of our examination was to determine whether OMH properly … and conditions of the contract. We examined $1.6 million in expenses that PSCH claimed on the Consolidated Fiscal … terms and conditions of the contract. These include: PSCH’s Board of Directors and executive staff attended a two-day …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007City of Newburgh – Budget Review (B22-6-10)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The City has …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… $230,000 from an elderly victim. “Forcing an elderly man to live in squalor in order to take advantage of him and … for him. Investigators, however, found the defendants did not pay the victim’s mortgage, property taxes or other bills for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - … June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in Valley … use NYSARC Rockland’s preschool special education services pay tuition to NYSARC Rockland using reimbursement rates set …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1878
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … is eligible to receive in the final paycheck of the year. When this code is used, the earnings code RGS will not be … for Members who meet the following criteria and who do not appear on any of the exception listings: Members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli Releases Municipal Audits
… transactions could occur and go undetected. The town’s accounting system was not properly set up and financial … funds should have been remitted to the town supervisor, a school district or refunded to taxpayers. Most of the unremitted …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1130
… and processing of all files necessary to complete both an Institution and an Administration payroll cycle. This test … will be concatenated with appropriate personal service SFS Account Codes and loaded into the PayServ Account Code Table … by SFS. At the end of each payroll cycle, PayServ will create a Payroll Earnings Charge file for submission to SFS. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalImplications for the Future – 2022 Financial Condition Report
… wages higher combined to boost inflation to its highest level since the early 1980s, causing the Federal Reserve … that tax revenues would not again reach the SFY 2019-20 level until SFY 2023-24. However, total tax collections for … 3.7 percent of General Fund spending. This level is low compared to other large states and the national median. …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… and services in accordance with statutory requirements for the period January 1, 2016 through May 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.6 million. Key Findings The … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217State Agencies Bulletin No. 1969
… ending on 12/31/2021 and will not serve in calendar year 2022 in Administration Pay Period 19C. These transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislaturePayroll Improvement Project Bulletin No. PIP-008.1
… for employees terminated in the last five years (1/1/2015 or later) will be converted to 9.2. Active records will have … jobs, all payroll deposits will be made according to the single Direct Deposit record for all jobs. This change will … LQ_DDP_AUDIT_DD_ENTRIES , an updated AC2772 Direct Deposit form, and a new locked query for direct deposit review please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92Unified Court System Bulletin No. UCS-303
… ending on 12/31/2021 and will not serve in calendar year 2022 in Administration Pay Period 19C. These transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtHudson City School District – Audit Follow-Up (2010M-142-F)
… to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report released in September 2010. Background The Hudson City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fOther Bulletin No. 34
… Purpose To provide the State University Construction Fund … Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-617) are eligible for the April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfCleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Churchill School and Center – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports CFRs were calculated properly documented adequa
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manual