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DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… local governments can rely on available reserve funds to bridge the gap, others may need to take a hard look at … DiNapoli estimates the state’s school districts (excluding New York City and the Big Four city school districts) will … factor was 1.62 percent. Similarly, the 10 cities in New York with fiscal years ending June 30, will have about …
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
… 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 … fiscal years ended June 30, 2013, we identified $154,563 in reported costs that did not comply with Manual …
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
… $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been … - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education Department: IncludED Educational …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Wyandanch Union Free School District - Budget Review (B19-7-1)
… Variances were largely due to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 … Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 million … and/or tax levy limit calculation. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Health Sciences Charter School – Procurement (2013M-211)
… Purpose of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, … services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
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)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
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 … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets …
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)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hancock Central School District – Financial Condition (2013M-187)
Hancock Central School District Financial Condition 2013M187
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)
Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOpinion 2000-1
… pay police officers' legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, … 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… agencies of OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendOther Bulletin No. 6
… WCL, WDL , WPS or WSP effective 4/5/07. OSC Actions After payroll processing for Pay Period 23L (Administration) is … Job Data record only if the employee is returned to the payroll in Bargaining Unit 96 or 97. Rows will be inserted as … has a Goal Amount and Goal Balance that are not equal. The payroll system will determine the difference between the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-6-april-1-2007-retroactive-3-general-salary-increase-sunyOpinion 2010-4
… or an incorporated fire company having its headquarters outside the district, may contract for emergency ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4CUNY Bulletin No. CU-346
… Congress increments should be directed to the University Manager of Payroll Systems and Operations at CUNY Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… 1.66 percent of your Final Average Earnings (FAE), up to a maximum of seven years. These plans do not allow for …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. … 9, 2007. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2007 Title Eligibility Amount Campus Security … This bulletin explains procedures for processing the December 2006 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceDiNapoli Report Highlights Local Government Reliance on Federal Aid
… P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school … outside New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, … public schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 90-17
… (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys remaining … and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17