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Jamestown City School District – Fund Balance and Reserves (2022M-97)
… did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance … more real properly taxes were levied then necessary to fund operations. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Sherburne-Earlville Central School District – Financial Management (2024M-61)
… fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual … taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Division of Housing and Community Renewal Bulletin No. DH-133
The purpose of this bulletin is to provide the Division of Housing and Community Renewal with instructions for processing the DC37 Local 1359 FY 20242025 Higher Education Differential
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… with instructions for processing the DC37 Local 1359 FY 20252026 Higher Education Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… New York State Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a … the final audit report. For a copy, visit: http://www.osc.state.ny.us/localgov/audits/schools/2014/hempstead.pdf … New York State Comptroller Thomas P DiNapoli released an audit today …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtSuffolk County Community College - Information Technology (2018M-130)
… (15 percent) that have not been used within the last six months and do not match current employees. Four network …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Opinion 97-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 551 NYS2d 392, lv den 76 NY2d 706, 560 NYS2d 988; Town of North Hempstead v Village of North Hills , 38 NY2d 334, 379 … argued strongly against the floating zone at a public hearing. The court upheld the amendment because the board …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several … ability to pay off the LOCs is contingent on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed alternative plans …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andSUNY Bulletin No. SU-126
… dated 9/20/06 Eligibility Employees in 21P positions as of 8/24/06 and CAL positions as of 9/1/06. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is audited for Pay Period 11L, OSC will … of Active or Paid Leave; and A Pay Basis Code of 21P ; and Do not already have an existing Contract Pay record effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-126-restoration-contract-pay-and-additional-pay-suny-21pSpackenkill Union Free School District – Professional Services (2021M-89)
… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … Determine whether Spackenkill Union Free School District District officials sought competition …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… to support the charges for time worked by claims and call center staff assigned to the Empire Plan. United did not … method to track and account for the time worked by claims center staff. Key Recommendations For no less than six … for the compensation and benefits of claims and call center employees who administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
Determine whether the Town Supervisor maintained up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/palermo-2020-67.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S-9)
To determine whether the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue critical p
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s9.pdfAnnual Financial and Statistical Report of the Board of Cooperative Educational Services
Fill out the Annual Financial and Statistical Report of The Board of Cooperative Educational Services and send back a copy to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/annual-financial-and-statistical-report-boces.pdfDivision of Housing and Community Renewal Bulletin No. DH-37
… Employees Employees in Bargaining Unit 67 who meet the eligibility criteria Background Chapter 49 of the Laws of 2008 implements the agreement between the … Position has both equated grade and NTE Position and job do not match Salary below hiring rate If an employee appears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-37-april-1-2009-salary-and-longevity-increases-employeesDivision of Housing and Community Renewal Bulletin No. DH-56
… agency review after the automatic payments have been made. All reports will be sorted by agency code, then by employee … Mass Increment Payment Report This report identifies all employees who received the automatic Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-51
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-51-april-2011-performance-advances-graded-and-ns-equatedDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor … former clerk to justice.” Barnes was initially arrested on Sept. 30 and released on her own recognizance. Since taking … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herself