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Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and … deposited, and the treasurer did not ensure the faculty advisors followed the established, informal procedures. A …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital … in State aid they were entitled to for the project, and two districts received $916,278 in aid before being … project. Provide oversight over the official who prepared and submitted State aid claims. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15State Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022State Agencies Bulletin No. 1877
… An additional deferment available to employees age 50 and over remains unchanged at $6,500.00. Employees in this … are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors found … fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. County of Rockland – … government money is spent at Open Book New York .Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsOtego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Westchester County - Financial Condition (2018M-151)
Westchester County Financial Condition 2018M151
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151State Agencies Bulletin No. 1175
… codes and procedures for processing the 20112012 and 20122013 SSPU BU91 Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1175-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Agencies Bulletin No. 1174
To inform agencies of new earnings codes and procedures for processing the 20112012 and 20122013 SSPU BU61 Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1174-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleSUNY Bulletin No. SU-360
… 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the State of New York and UUP, … on the first day of the payroll period following July 1, 2025 Effective Dates: The Non-Pensionable Lump Sum Payment … eligible employee provided on SUNY System Administration’s roster (See Agency Actions - Roster of Eligible Employees ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesRichfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van … Danby and Newfield in Tompkins County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233City of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Rural Roundtable
… Agriculture & Rural Communities A Profile of Agriculture in New York State (November 2024) Rural New … Challenges and Opportunities (September 2023) Oversight of the Nourish New York Program (September 2023) Oversight of the Farm-to-School Program (April 2021) Protection of …
https://www.osc.ny.gov/reports/rural-roundtableOpinion 99-3
… Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of deceased … tax moneys may use a firefighters benevolent association to make a contribution to a charitable organization as a …
https://www.osc.ny.gov/legal-opinions/opinion-99-3