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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by a Board of Education which comprises seven elected members. … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected members. The … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250East Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … located on three properties in the Town and purchased a fourth property in 2016 where another 40 housing units will …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Gorham – Budgeting (2023M-181)
… The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a … and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxPayroll Improvement Project Bulletin No. PIP-005
… inform agencies of changes to PayServ navigation effective in PayServ version 9.2. Affected Employees All Agency PayServ … and changes to Retirement and Savings Plans will result in new navigation to some components. Additionally, some … The job aid PayServ 9.2 Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Opinion 91-55
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limits (exclusion … STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be deducted … not been including depreciation as a cost of operation. In contrast, those municipalities which account on an accrual …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… package to ensure that these requirements are included in the procurement record. CONTRACTS SUBJECT TO PROCUREMENT … contracts with estimated annualized expenditures in excess of $15,000 resulting from procurement transactions … procurement record requirements. The SFL defines a procurement contract as any contract or other agreement for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actState Agencies Bulletin No. 2348
… Employees: Employees designated management or confidential in the following bargaining units who meet the eligibility … based on the April 2024 Salary Schedule (currently in effect). Effective Dates: The April 2025 M/C Performance … 04/03/2025 07/10/2025 Note: Eligible employees who move to a position on an Extra Lag pay cycle after the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-121
… not automatically processed. Affected Employees Employees in the DC 37 RRSU – BU67 with an increment code of 0510, … October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic … effective October 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationOther Bulletin No. 63
… Employees Employees designated management or confidential in Bargaining Unit 96 in the SCF with an increment code of 1976-2017 who meet the … the 2022-2023 Longevity Payments effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory requirements. As a result, officials cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1992
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … were not paid to PEF employees who became eligible for a five (5) or ten (10) year payment for the first time after … to receive the April 2020 and April 2021 LLS payment. In addition, the Agreement also provides for an increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsComptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … poor accountability for permits issued and fees collected, a lack of segregation of duties for permit transactions, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will limit budget options for school and … reserve funds to bridge the gap, others may need to take a hard look at operations to find ways to cut costs to stay … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … 30, 2013, Whitestone reported approximately $2.3 million in reimbursable costs for the programs. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualHealth Sciences Charter School – Procurement (2013M-211)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for the … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211