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Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia … of fund balance and reserves in the annual budget. Review all reserves to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Tupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Onteora Central School District – Information Technology (2015M-92)
… of computer equipment or a policy for security awareness training. The District’s service level agreement with the Ulster County Board of Cooperative Educational Services (BOCES) for network support specialists … and ensure that all network users receive security training. Establish a written agreement with BOCES that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Chittenango Central School District – Financial Management (2016M-294)
… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Chenango Valley Central School District – Budget Review (B4-13-11)
… budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and appropriations to … property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with previous …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Comptroller DiNapoli Releases School District Audits
… officials did not always comply with district policy to procure professional services. In addition, a review of procedures district officials used to select 17 professional service providers showed that they … paid a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1051
… to be activated federally or by the Governor for military service related to the war on terror. The MOU’s also call for … be reflected in the employee's salary upon return to State service. Questions Questions about the benefit may be directed to the Department of Civil Service. Questions about this bulletin may be e-mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1051-extension-military-and-training-leave-benefits-and-stipendsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… Committee (Report 2019-N-8 ). About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… not-for-profit organization, to provide temporary housing, case management, housing referrals, placement services, and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopState Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically processed. Affected Employees: All … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payComptroller DiNapoli Releases School District Audits
… distributing paychecks and processing direct deposits for employees’ pay. Buffalo United Charter School – Financial … approved by a previous board in 2011. NHA is responsible for the general management and control of the school’s … While each activity had a properly authorized activity application, deposit breakdowns and completed profit/loss …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-175
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees … adjustment code AGR will not be processed by the program. The agency will need to enter a row onto the Additional Pay … , OTO , RGO and SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-165
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees … adjustment code AGR will not be processed by the program. The agency will need to enter a row onto the Additional Pay … , OTO , RGO and SCO will not be automatically adjusted. The agency must calculate and submit adjustments to these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-174
… and Investigative Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62 … of the Laws of 2016 implemented an agreement between the State of New York and the New York State Police Investigators Association. The agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Agencies Bulletin No. 1947
… (2.00%) for fiscal years 2019-2020, 2020-2021, and 2021-2022 and includes April 1, 2019 PEF Salary Schedule , April … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2019 Payment Effective Date 2020 … Report to inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefState Agencies Bulletin No. 1829.1
… This bulletin supersedes Payroll Bulletin No. 1829 . This bulletin is superseded by Payroll Bulletin No. 1829.2 . Purpose The purpose of this … who are in a graded position (Grade 001-025) Note: The Payroll System is unable to differentiate between seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2Addiction Support Services During Emergencies
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate … About the Program OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction services for prevention, treatment, and …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… written agreement with the Company did not explicitly state who was responsible for the inventory of IT assets. … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Agencies Bulletin No. 803
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Effective Date(s) … Institution Extra Lag 4/3/08 5/8/08 Background Chapter 10 of the Laws of 2008 implements the agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/803-april-1-2008-salary-and-other-increases-employees-represented-civil