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Minisink Valley Central School District – Financial Condition (2016M-26)
… Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
Alden Central School District Financial Management 2016M372
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the … not remitted and deposited in a timely manner. The head golf professional (golf pro) did not reconcile daily cash, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in … the associated $2,100 of defined contributions. Award points in accordance with the District’s point system and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127XV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be … report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the current month or period involved. Budgets are not … The Negative Segregation Balance NYKK0264 report can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateState Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding … Non-Statutory employees represented by PEF who move to a graded position in any bargaining unit effective on or after April 11, 2008 Background Pursuant to Chapter 114 of the Laws of 2008 which amends Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesSUNY Bulletin No. SU-360.1
… Bulletin Supersedes Payroll Bulletin No. SU-360 Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable Lump Sum … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesOpinion 97-3
… REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; … Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, … Real Property Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Division of Housing and Community Renewal Bulletin No. DH-140
… reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2330
… reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the authority of a sewer district to install at the expense of the district or the town lateral sewers to serve two …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Unified Court System Bulletin No. UCS-305
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … bargaining units who meet the eligibility criteria are affected: Civil Service Employees Association Bargaining … Is in an eligible bargaining unit on 04/01/2022; and Has a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg Central … fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district officials … State Comptroller DiNapoli announced completed audits of the Cincinnatus Central School District Johnsburg Central …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… Based Bus Safety Program (2015-S-71) In October 2013, DOT began to implement the bus safety program by revising its … carriers to improve their operations. Auditors found DOT effectively implemented the program. DOT has also taken appropriate actions against poor …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0East River Child Development Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the East River Child Development Center (ERCDC) on its … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … To determine whether the costs reported by the East River Child Development Center …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… (Wagner), aka the Northeast Bronx Day Care Center Inc., on its Consolidated Fiscal Reports (CFRs) were reasonable, … Cost Manual (Manual). The audit included expenses claimed on Wagner’s CFR for fiscal year ended June 30, 2014, and certain expenses claimed on Wagner’s CFRs for the two fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manual