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Chenango Valley Central School District -- Budget Review (B18-4-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2018-19 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Compensation Program (Program) and assessing these costs on participating insurance carriers, self-insurers, and self-insured political subdivisions of the State. Key Findings The Board has adequate procedures in … in the 2013-14 assessment. Provide additional training on procedures affecting self-insurance expense calculations. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to … Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93State Comptroller DiNapoli Releases Audits
… – Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual … Onondaga County Department of Social Services, the Rescue Mission Alliance of Syracuse (Rescue Mission) provided homeless services to nearly 1,100 adults …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsTown of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of the Town's operations … The Board has not historically monitored available fund balance or established formal plans to address the excessive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391DiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… found unemployment rates among young people in the city are recovering at a much slower pace due to the city being … Hispanic (23.3%) and Asian (23.3%) workers in the city are higher than their white (16.2%) counterparts. However, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 million (20%) from … saw solid growth in sales tax collections during the third quarter compared to the same period last year. Outside of New …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterClarence Central School District – Financial Condition Management (2022M-46)
… Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … officials improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Gowanda Central School District – Financial Management (2024M-104)
… to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Division of Housing and Community Renewal Bulletin No. DH-58
… Purpose To explain OSC’s automatic processing and to provide instructions for … the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit (RRSU) provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient … to the assessments were authorized. This audit focused on Tax Class 2 properties that are valued as income … scripts are documented and that the executed scripts are what was requested and documented in the CAMA User Audit …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processSUNY Bulletin No. SU-306
… in Time Entry exceeds OSC’s audit max and the agency has not provided the proper documentation prior to entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… New York State Comptroller Thomas P. DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny … according to an audit and investigation by DiNapoli’s office. The findings were referred to Suffolk County …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsMilitary Service Credit
… cases buying military service credit will increase your pension. You can receive credit whether your military service … cases, buying military service credit will increase your pension, but there are exceptions. For example, certain … the 20 years. Most members can use our Benefit Projection Calculator to estimate their retirement benefit. Try …
https://www.osc.ny.gov/retirement/members/military-service-creditState Agencies Bulletin No. 1281
… apply to agencies that are not currently customers of the NYS Business Services Center (BSC). For those agencies that … Amount of Deduction, Employee’s Agency Code, Employee’s NYS Emplid and Name. Agencies are required to enter 2014 … Federated Fund (SEFA) Deduction Code exists , select the + sign to add a new row in the Deduction Details page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1281-2014-sefa-state-employees-federated-appeal-campaignTown of Cornwall – Financial Condition (2014M-123)
… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Due Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2025* May 30, 2025 June 29, 2025 April 1, 2025 August 28, 2025 September … system must file a Record of Activities ROA by the due dates specified in the table …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Rochester Union Free School District – Procurement (Monroe County) District officials did not always procure goods and … did not develop adequate written purchasing policies and regulations and the board did not annually review the …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a … by 4.5 percent and 5.1 percent in 2018. Notably, Central New York has seen a significant turnaround in its … and Madison (-0.7 percent) counties. All but one of the cities with their own sales tax experienced an increase in …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-year