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Lyndonville Central School District – Financial Condition (2016M-143)
… operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 … evidence of a documented plan for the future use of the capital reserves. There is no evidence that debt reserve has ever been used towards debt service payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
Town of Laurens Budgeting Practices 2013M204
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Chautauqua County … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-256
… 2024 and April 2025 retroactive increases to Location Pay, Longevity Compensation, Maintenance Pay and Expanded Duty Pay and the April 2023 and April 2024 retroactive increases … 2024 and April 2025 retroactive increases to Location Pay Longevity Compensation Maintenance Pay and Expanded Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevitySUNY Bulletin No. SU-209
… Additional Pay Earnings Code(s). Earnings Code Description ACS Acting Stipend X88 Acting Stipend – IC 17 Y88 Acting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesOpinion 2004-2
… whether a town is prohibited from entering into a contract for the purchase of gravel from a vendor who may obtain at … member. The vendor leases the property from the spouse for "fair market value," and has the right, but not the … municipality that they serve (General Municipal Law §801). For purposes of article 18, a "contract" includes any express …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. 1161
To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSU BU21 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 90-45
… v City of Syracuse , 40 AD2d 584, 334 NYS2d 730, mod on other grounds, 32 NY2d 780, 344 NYS2d 961; Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… opinions to the contrary are superseded e.g. , 10 Opns St Comp, 1954, p 131 and 10 Opns St Comp, 1954, p 162. You ask whether a six-year statute of … the question because of the conclusion reached in 10 Opns St Comp, 1954, p 162. 10 Opns St Comp, 1954, p 162 concerned …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Debt – 2022 Financial Condition Report
… Limit the capacity to finance future capital assets and grants. New York State Ranks Second Highest in … on the amount of State-Supported debt outstanding and debt service, based on affordability measures such as State … and 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The SFY 2022-23 …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDrug Management and Disposal
… a public information program on the proper storage and disposal of medications (drugs), and publicly disseminated a … retailers, and consumers on the proper storage and disposal of drugs. We also sought to determine whether … extent of availability and usage of drug collection and disposal options across the State in order to examine ways to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… development through the promotion of buildings and river, road, rail, and air transportation. Each year the … or significantly below those charged by other St. Lawrence River crossings. Given the Bridge’s extensive maintenance …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSubway Wait Assessment
… Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … the time points were selected based on customer traffic, OP did not include key subway stations such as Penn Station, … at stations that are not time points. As a result, OP may not be providing its customers and government partners …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentState Agencies Bulletin No. 1215
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … annual contribution amount will increase to $17,500 for 2013. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $23,000 in 2013. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Audits
… an estimated value of $150 million and a replacement cost of $216.7 million, the audit determined the fleet and … the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to track parts … to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the employer within 60 days of creating a wage investigation case, as recommended in …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… of negligence. The law created a Patient Safety Center (PSC), under DOH, to maximize patient safety, improve health … Penalty amounts above $2,000 are to be used to support the PSC’s work through a special account established for that … DOH needs to improve its oversight to ensure the PSC account is receiving all the revenue it is due. For …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsState Agencies Bulletin No. 1114
… Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA Copeland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda