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Other Bulletin No. 53
… Criteria This provision applies to any eligible SCF CSEA employee who is promoted to another SCF CSEA position or to a … Upon Promotion To calculate the salary of a SCF CSEA employee upon promotion, the agency must: Combine any LLS that the employee may have received during the 12-month period prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Greenport Union Free School District , Monticello … While district officials maintained unexpended surplus funds in compliance with the statutory limit, they …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Opinion 89-26
… the General Municipal Law (§800 et seq .) to provide for a system of annual financial disclosure by localities. The Act …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 90-4
… -- Powers and Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, … serves as a significant portion of a drainage basin for a large portion of the village. You also indicate that … you state that the pond has become a breeding place for insects and other wildlife and the silt has created an …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in Livingston County. The District, which is governed by an elected seven-member Board of Education, operates two … fiscal years, the Board overestimated appropriations by $4.4 million and appropriated $1.5 million of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Alexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Schalmont Central School District – Financial Condition Management (2018M-15)
… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational … inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsBabylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… The city’s outlook has improved, a result of some good fortune and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 3,500 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… 1, 2013 through August 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdfXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and surcharges. … Regardless of the contracting method used, it is important for agencies to be diligent in ensuring charges from … unauthorized taxes and surcharges. It is equally important for agencies to maintain complete and accurate records to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesControls 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.pdfSaratoga County – Financial Condition (2013M-235)
… planned by County officials to help keep property taxes down, it is important that County officials continue to monitor the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235East Meredith Rural Fire District – Financial Activities (2021M-26)
… documentation before payment. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26