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York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized changes to cover inappropriate transactions without detection. Errors … Officials generally agreed with our recommendations and have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Norfolk Fire District – Board Oversight (2022M-109)
… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling … adequately supported and/or the District had no authority to make the payments. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… to federal policy are creating financial uncertainty for our farmers." Also today, DiNapoli released a report showing New York's farms generated $4.8 billion in … spending, the state's 150,000 contracts, billions in state payments, and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmBenefits
… health insurance, to opt-out of their insurance coverage in exchange for an incentive payment. Productivity … eligible employees to exchange previously accrued leave in return for a credit to be applied toward their health …
https://www.osc.ny.gov/jobs/benefitsErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited … and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that were paid during the … and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the abstracts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71XVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial … enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … completely, agencies should verify that the following is in place: SFS funds should have sufficient cash balance to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeFire District Information: Fire District Training Providers
… training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved … Association of Fire Districts of the State of New York Website: https://afdsny.org/ Contact: Cathy DeLuca, Event … 6/3/2027 Association of Fire Districts - Capital Area Website: https://cafda.net/ Contact: Thomas J. Rinaldi, …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Develop and adopt a comprehensive policy and procedures to appropriately track and inventory IT equipment. Maintain complete, accurate and up-to-date IT inventory records. Perform periodic physical … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Locust …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Agencies Bulletin No. 1749
… the academic year as reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must end the last day of the … the day after the end of the employee’s contract. Calendar (CAL) teachers will remain Active in their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1749-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1654
… the academic year as reported in the employee’s Contract Pay page. Location Pay and Inconvenience Pay must end the last day of the … the day after the end of the employee’s contract. Calendar (CAL) teachers will remain Active in their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1654-2018-summer-session-payments-institution-teachersState Agencies Bulletin No. 1574
… Earnings Code SSH – Summer School Hours to report the number of hours worked. The Earnings Code SSH will … in the time Entry page with the number of hours worked. Retirement and Deduction Information For Calendar (CAL) … report salary for the Summer Session to the appropriate retirement system for employees working in the same agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1574-2017-summer-session-payments-institution-teachersOpinion 99-6
… of State aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments … assessments) LOCAL FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue … of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 97-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … with the construction of an addition to an existing building for purposes of housing the E911 operations, … is to "provide counties with a funding mechanism to assist in the payment of the costs associated with establishing and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 91-51
… or comparable officer or body, shall keep a separate account of such moneys and they shall be used only for … fund, which are required by law to be kept in a separate account not to be co-mingled with other moneys of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … capital reserve fund has been established, the unexpended balance in the fund may be transferred only to another …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Agencies Bulletin No. 871
… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, GSEU, PBA and … employees These recalculations will be entered by OSC in Pay Period 21L (Administration) and 22L (Institution) … extended Military Leave Benefits through December 31, 2009 in response to the continuing need for New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipends