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Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
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)
… officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted … District officials did not apply for transportation aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateUnion-Endicott Central School District – Financial Management (2016M-100)
… more fund balance than needed, resulting in an estimated net budget variance of $20.6 million from 2011-12 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in the general fund to comply with the statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Town 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 form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Alden 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-372Division of Housing and Community Renewal Bulletin No. DH-140
… agencies of OSC’s automatic processing of the April 2025 DC 37 RRSU LLS payment, eligibility changes due to the … processed. Affected Employees: Employees in the DC 37 RRSU – BU67 with an increment code of 1976-2019 who … the 2023-2026 Agreement between the State of New York and DC 37, provides for payment of the 2025-2026 Longevity …
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
… inform agencies of OSC’s automatic processing of the April 2025 PEF LLS payment, eligibility changes due to the … Service Payment (Earnings Code LGS), effective April 2025, there will be no newly eligible employees receiving a … LLS eligibility criteria. Effective Dates: The April 2025 LLS Payment will be processed in separate paychecks on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2330-april-2025-public-employees-federation-pef-longevity-lump-sum-llsOpinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Oversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … To determine if the Department of Financial Services adequately monitors the States title …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industrySUNY Bulletin No. SU-204
… may be directed to SUNY System Administration at (518) 320-1192. Questions regarding payment information may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-204-2014-suny-summer-session-paymentsSUNY Bulletin No. SU-193
… Purpose To provide agency instructions for processing the 2013 SUNY Summer Session Payments. Affected Employees SUNY employees … working Summer Session in 2013 Effective Date(s) Contracts for 21P employees will end 06/05/13. However, the status of … To provide agency instructions for processing the 2013 SUNY Summer Session Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-193-2013-suny-summer-session-paymentsState Agencies Bulletin No. 825
… earnings will not be adjusted automatically. Therefore, commencing in the pay period in which the raise is processed, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/825-april-1-2007-and-april-1-2008-salary-and-other-increases-employeesUnified Court System Bulletin No. UCS-139
… Contract Provisions and Eligibility Criteria April 1, 2007 General Salary Increase The legislation provides for a … manage these cases. Location Pay Increases Employees in NYC, Rockland, Westchester, Nassau and Suffolk counties shall … the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesXV.6.B Negative Payroll Balances – XV. End of Year
… NYKK0264 report can be accessed within SFS via: SFS Financials > Commitment Control > Budget Reports > Negative … Balance NYKK0264 report can be accessed within SFS via SFS Financials > Commitment Control > Budget Reports > Negative …
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 … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateOpinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33