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Wappingers Central School District – Professional Services (2022M-88)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88XV.16.A Overview – XV. End of Year
The States accounting and financial reporting system provides for the collection summarization and reporting of unique financial data and information maintained at State agencies
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsOpinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 92-51
… for reimbursement is public or private. December 28, 1992 Samuel J. Nasca, Chairman City of Hornell Industrial …
https://www.osc.ny.gov/legal-opinions/opinion-92-51City of Yonkers – Budget Review (B23-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, and sale of property, to finance its … tax surcharge, sales and use tax as well as City and State mortgage tax that may not be achievable. Results in …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… 1, 2012, through June 12, 2013. Background The Town of Alexander (Town) is located in Genesee County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195State Police Bulletin No. SP-254
… of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions … provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and … dated 11/19/2025. The 2023 increase will be applied to the Holiday Bonus Payment effective 11/01/2023, and the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateTown of Guilderland – Golf Course Collections (2017M-22)
The purpose of our audit was to review the processing of collections received at the Town golf course for the period January 1 2015 through October 31 2016
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Comptroller DiNapoli Releases School Audits
… a three-year compact agreement with the Brighter Choice Foundation in April 2013. The compact, however, does not provide sufficient detail of the activities the foundation will engage in or how delivery of services will be measured. Charter School for …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… the State Address by Gov. Hochul outlined her priorities for 2024, addressing issues important to New Yorkers across … of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues important to New Yorkers across …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Town of Bolivar – Community Development Block Grant (2013M-353)
… the Town Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal Law 12 … Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersKeene Central School District – Transportation State Aid (2021M-63)
… officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings … officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for … The District did not properly file for transportation aid for seven buses. However, after we identified the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63CUNY Bulletin No. CU-509
… Unit T4 in the following CUNY titles: Supervisor Electrician Electrician Electricians Helper Supervisor of Mechanics OSC … will be as follows: Title Amount per pay period Supervisor Electrician $29.00 Electrician $29.00 Electricians Helper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3Other Bulletin No. 39
… overtime was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes … and will be implemented in two phases. For overtime earned on or after 11/30/2017 for Administration payroll overtime … will be paid using the overtime factor of .000735, based on a denominator of 2,040 hours. Effective 04/01/2019, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employees