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Schenevus Central School District - Financial Condition (2018M-83)
… school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. … staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance and reserves. Key Findings The Board’s budgeting practices included annually … totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129State Contract and Payment Actions in November
… contractors. Cumulatively through November for calendar year 2018, the Comptroller’s office has approved 16,112 contracts valued at $56.3 billion and approved nearly …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-novemberApproved State Contracts and Payments
… In October, the Office of the State Comptroller approved … Orange County. $913,000 with The Nature Conservancy to purchase vacant land in Wilton, Saratoga County. Gaming … assistance program grants, including $31.4 million to the United Way of New York City, $23.2 million to Food …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsCity of Lockport -- Budget Review (B18-1-10)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfDivision of Housing and Community Renewal Bulletin No. DH-18
… Purpose To inform agencies of the eligibility of RRSU (DC 37) … accident occurring on or after 7/1/05 Effective Date(s) July 1, 2005 Background Pursuant to Chapter 9 of the … No. 559 for OSC’s current Deduction Priority Schedule. Retirement Credit and Deduction While an employee is covered …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The purpose of our audit was to assess the District’s fund balance and examine the procedures for hiring … 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million … restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesState Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesPre-Audit - State Insurance Fund
… - Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fundPre-Audit - State Insurance Fund
… Memo 89 – A.7286/S.7177 (Rodriguez/Krueger) – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Contact the Division of Local Government and School Accountability
… Counties Rochester Regional Office The Powers Building, 16 West Main Street, Suite 522, Rochester, NY 14614-1608 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityRetirement Legislation
… 2008 Legislation Book Note: These documents are available in a Portable Document Format (.pdf) format, which requires …
https://www.osc.ny.gov/retirement/resources/retirement-legislationDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… can hope for the best but must prepare for the worst. A year ago, the city took emergency steps to cut costs and … to maintain budget balance at the beginning of Fiscal Year 2021. The city even reasoned that it might need to … However, the city’s recently adopted budget for Fiscal Year 2022 suggests an incomplete recognition of the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadState Contract and Payment Actions in September
… services for abandoned securities for the Office of Unclaimed Funds. State University Construction Fund $2.3 million with …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberDiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… State Comptroller Thomas P. DiNapoli, Wayne County District … during DiNapoli’s audit of the Town of Marion Court Fund, which found that court fees collected were not always … by filing a complaint online at https://www.osc.state.ny.us/investigations or by mailing a complaint to: Office of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftArchived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint custody and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Opinion 91-32
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Compromise or settlement of … benefit corporation) EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property … (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 92-56
… the New York State and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli High-Tech is on the Rise in NYC
… quality of life, its large creative workforce, its investment opportunities, and its public commitment to … get off the ground in New York, while providing strong investment returns.” “I applaud New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nyc