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Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Properly document the reasons …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… and pervasive weaknesses in internal controls at the regional office level that decrease assurance that all … for permit transactions, and minimal oversight by both the central and regional offices. Several regional offices are also at …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… additional reserves to guard against fiscal pressures. “With over $8 billion in reserves and other funds in its … to foster a recovering economy. But reserves must keep up with spending growth. New York City is in a better place than …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Comptroller DiNapoli Releases School District Audits
… use a competitive process to procure goods and services. For example, auditors found that district officials paid a … to competitive bidding. They also did not issue requests for proposals for six of 10 professional services providers that were paid …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … presented in its annual CFRs. According to its CFRs for the two fiscal years ended June 30, 2010, All Services … $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been prepared …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualHomer Central School District – Financial Condition (2013M-306)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for the use of … appropriate transparency through the budget process with public disclosure. Such uses could include, but are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. … tax certiorari fund was overfunded by $207,000 to $636,000 for the three fiscal years ended June 30, 2010. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mHancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… generated $15.8 million in net operating surpluses. As a result of these operating surpluses, the accumulated fund … which has gone unused for the last four years. As a result, the District’s general fund’s fund balance increased to $48,661,075 as of June 30, 2012. The District did not solicit proposals for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOpinion 92-2
… you indicate that the fire district's current contract with the water company provides for a payment, on or before … to establish one or more zones within the fire district with different rates of taxation. One specific purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-2DiNapoli Examines Faltering LinkNYC Program
… In December 2014, DoITT entered into a franchise agreement with CityBridge, a consortium of technology companies, to … network that would replace pay phones throughout the city with dedicated broadband kiosks. The LinkNYC kiosks were to … Wi-Fi in the country, offering high-speed internet with touch-screen tablets, free phone service, and charging …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programXI.17 Protest Procedures – XI. Procurement and Contract Management
… there are two types of protests that may be filed with the State Comptroller: (1) an appeal of a protest … protest to the State Comptroller. Initial Protest Filed with OSC Where the public contracting entity has an … documents, a protest generally must be filed initially with the public contracting entity. However, an interested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresComparison of PFRS Benefits
… joined on or after April 1, 1996, earnings above the IRC Section 401(a)(17) limit Additionally for Tiers 2, 3 (Article … 20- and 25-Year Retirement Plans covered under Sections 384, 384-d, 384-e 25-Year Benefit (Section 384) With 25 years of …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsUnified Court System Bulletin No. UCS-286
… at a salary at the maximum of the salary grade. Consistent with prior practice, when a CSEA Agreement is reached, the … on 04/01/2020; and Has a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation … ) Ineligible for Judicial Longevity Payment Employees with an “Unsatisfactory” evaluation on their last rating date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialOpinion 88-30
… for the purchase of its water from a village. The contract with the village provides that the owner of this property … and general welfare of the community, not inconsistent with existing law. Based on the above provisions of law, this … have to be palpably so to justify a court in interfering with so salutary a power and one so necessary to the public …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Agencies Bulletin No. 2329
… Military Stipend Leave on 03/31/2025; and Has a Comp Rate Code of ANN, CAL, 21P or BIW (only if the employee is on a … for the April 2025 Longevity Lump Sum payment (Earnings Code LLS) during 2025-2026: Demotions after 03/31/2025: An … payment, the agency must review the employee’s increment code and if necessary, contact OSC using the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 1930
… role. When the overtime is worked in a role allocated or equivalent to the employee’s regular position, overtime … Employees who perform work related to ERAP activities on or after 07/28/2021 are eligible. OSC Actions The following … who have multiple active records in PayServ (i.e. dual employment or extra service) and perform work related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinations