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Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices … fund balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Genesee Valley Central School District - Financial Management (2019M-231)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11State Agencies Bulletin No. 1851
… BU03, BU04 or BU47 position on 09/30/2020; and Has a Pay Basis Code of ANN or BIW (only if the employee is on a Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1851-october-2020-civil-service-employees-association-csea-longevity-lumpPine Valley Central School District - Financial Management (2019M-35)
… 2018-19 budgeted appropriations, exceeding the statutory limit by more than $1.8 million. Despite the District … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s purchasing … provide guidance on procurement methods for purchases that do not require competitive bidding. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraOrange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. … Orange Lake Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146SUNY Bulletin No. SU-196
… Purpose To provide agency instructions for processing the $500 Service Award for part-time employees. Affected … who meet the eligibility criteria Background Chapter 340 of the Laws of 2013, which implemented the 2011-2016 … amount will be calculated automatically by multiplying the value in the Hours/Units field by $0.38 Ending Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedState Agencies Bulletin No. 664
… and to provide agencies with instructions for payments not processed automatically. Background Pursuant to Chapter … who, on or after the effective date of the increase, have a status of Active, Paid Leave, or Leave of Absence due … change also may be required. Position Data and Job Data do not match Agencies must review the Job Data records of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/664-arbitration-award-implementation-general-salary-increases-employeesHomeless Outreach Services in the New York City Subway System
… the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemEast Meredith Rural Fire District – Financial Activities (2021M-26)
… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… tax base dips with population For several years leading up to the COVID pandemic, New York State was experiencing … of keeping New York an attractive and affordable place to live and do business. Between July 2020 and July 2023, New … (SIFMA), and the New York Bankers Association (NYBA) to produce a report that showed outmigration has also …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Agencies Bulletin No. 2204.1
… is to inform agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions … the 2023-2026 Agreement between the State of New York and PEF which includes a side letter authorizing a $400 lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendOpinion 91-48
… board member would have a conflict of interest if he were to participate in the board's review of a major shopping … but has no other involvement in, or relationship to the project. Article 18 of the General Municipal Law … amendment, change of zoning, approval of a plat, exemption form a plat or official map, license or permit must state the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48State Comptroller DiNapoli Releases Municipal Audits
… Preschool and Children and Family Services Unit . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … projects. The town could have saved approximately $10,200 in issuance costs related to the bonds and approximately …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Grant Programs (Follow-Up) (2021-F-21) An audit released in April 2020 found that the Division had adequately … Revenues From .nyc Generic Top-Level Domains (2020-N-3) A top-level domain (TLD) is the last part of an Internet … by SED to provide preschool Special Education Itinerant Teacher services to children with disabilities who are …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41-response.pdfXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… and control of financial matters is under the Office of Parks, Recreation and Historic Preservation. New … RFMH conducts and finances the studies authorized by the Office of Mental Health and the Office for People with Developmental Disabilities. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsState Police Bulletin No. SP-175
… Purpose To inform the agency of OSC’s automatic processing. Affected Employees Troopers in … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-represented