Search
Town of Gorham – Budgeting (2023M-181)
… Determine whether the Town of Gorham Town Board Board adopted realistic budgets …
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 … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported collections of …
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 subsequently amended in 1906. The Association is governed by a nine-member Board …
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 … Pay Serv 9.2 navigation for common pages is listed in the updated PayServ Navigation Paths for 9.2 . Favorites …
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 … not been including depreciation as a cost of operation. In contrast, those municipalities which account on an accrual … that the improvement or service yields "net revenue" in a sum equal to 25% or more of the amount required for debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… record. CONTRACTS SUBJECT TO PROCUREMENT LOBBYING ACT REQUIREMENTS All procurement contracts with estimated … failed to cooperate with the procuring entity, or (ii) failed to disclose prior determinations of … entity during the restricted period be recorded and made a part of the procurement record. For additional information …
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 … for the performance advance earned prior to the move in paychecks dated 07/02/2025 (Administrative Extra Lag) and …
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, … effective October 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Effective Dates … on an eligibility date of 09/30/2022 and will be processed in separate paychecks dated 10/26/2022 (Administration Pay …
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
… or fifteen (15) or more years of continuous service * at a base annual salary equal to or greater than the Job Rate … annual salaried service, Paid Military Leave, Sick Leave at Half Pay, and Paid COVID Leave) or time on Workers’ … on 03/31/2022 and remains in the lower graded position for at least six (6) full pay periods; and The promotion was …
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 … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
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 – … to receive the April 2020 and April 2021 LLS payment. In addition, the Agreement also provides for an increase to … Check Dates The retroactive LLS payments will be processed in Pay Period 22L in a separate check dated 02/10/2022 …
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
… and pervasive weaknesses in internal controls at the regional office level that decrease assurance that all … offices. Several regional offices are also at increased risk because they have devised systems to informally hold … by select repeat customers. Workers' Compensation Board: Assessment of Costs to Administer the Workers' Compensation …
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 … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
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
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will limit budget options for school and … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …
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
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone … costs. To Whitestone: Ensure that costs reported on annual CFRs comply with Manual requirements. Other Related … To determine whether the costs reported on the Consolidated Fiscal Reports of the Whitestone School …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are … the two fiscal years ended June 30, 2010. Background All Services, located in Fresh Meadows, New York, provided … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-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 … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the School’s charter agreement and the procurement policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mHomer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306