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Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … fund. The audit identified that no training was provided to the central treasurer or faculty advisors outlining their … of the following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … payments process and ensure that all separation payments have adequate and consistent supporting documentation with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… District moneys are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)

… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The Claryville Fire District is a …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

East Brentwood Fire District – Control Environment and Expenditures (2015M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … Board meeting minutes did not include information related to pay raises. The Chief and Assistant Chief never provided … did the Treasurer subsequently request supporting receipts to document how travel advances were spent. Despite the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Village of Hempstead -- Budget Review (B7-15-7)

… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

State Police Bulletin No. SP-113

… . Fields on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Salary Plan, … fields on the report include the EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-other

SUNY Bulletin No. SU-235

… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not … the stipend for each pay period the employee is eligible. Any additional adjustment that is required due to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-and

SUNY Bulletin No. SU-246

… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not … the stipend for each pay period the employee is eligible. Any additional adjustment that is required due to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-and

Other Bulletin No. 64

… of the Return from Leave with the next available sequence number. The appropriate increment code as explained above … or Return from Leave with the next available sequence number. The appropriate increment code as explained above … using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scf

Warrensburg Central School District - Financial Condition Management (2017M-265)

… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017m

Opinion 2001-12

… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for … municipalities and school districts that sponsor public libraries to elect to confer the benefits of section 18 on employees of public libraries, at the direct expense of the municipality or …

https://www.osc.ny.gov/legal-opinions/opinion-2001-12

Opinion 90-36

… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19

… slide into fiscal black hole We are all painfully aware of the devastating health impacts of the COVID-19 pandemic. What is also becoming frighteningly … expansion in history to an economic freefall in a matter of weeks. Job losses have been swift and massive, totaling …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19

New York’s Economy and Finances in the COVID-19 Era

… pandemic was just starting to hit New York. This decline does not reflect dramatic improvement in the economy. The …

https://www.osc.ny.gov/reports/covid-19-january-21-2021

DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities

… make financial decisions, but we are seeing an increasing number that do not,” DiNapoli said. “When a local government …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities

Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)

… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a formalized plan for reserve funds that included …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets