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State Agencies Bulletin No. 2039
… calculated by OSC Affected Employees: Employees in the Agency Police Services Unit (APSU) – BU31 who received … adjustments as a result of the factor change implemented in Administration checks dated 07/07/2021 or Institution … for the change to the overtime denominator which resulted in a factor change used in the calculation of overtime and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsState Agencies Bulletin No. 1763
… with one or more uncashed payroll checks originally issued in calendar year 2018. Background Abandoned Property Law §102 … to perform certain payee notification requirements: In accordance with Abandoned Property Law §1422, an initial … with a 2018 uncashed payroll check greater than $999.99 in October of 2019. Signed outreach letters that are returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksWyandanch Union Free School District - Budget Review (B19-7-1)
… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …
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)
… 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-211Whitestone 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-manualComptroller 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): … auditors found significant and pervasive weaknesses in internal controls at the regional office level that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Homer 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-306Ramapo 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-2012mAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2010. Background All Services, located in Fresh Meadows, New York, provided special education … based on the financial information All Services presented in its annual CFRs. According to its CFRs for the two fiscal … 30, 2010, All Services claimed approximately $1.3 million in reimbursable expenses. All Services' CFR for the fiscal …
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-0DiNapoli: 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 … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … city school districts) will have about $308 million less in levy growth compared to what they had in 2015-16 when the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroDiNapoli 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-auditsHancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build … direct control. The city faces substantial fiscal risks in the coming years that will require fiscal discipline and … to guard against fiscal pressures. “With over $8 billion in reserves and other funds in its health trust, the city has …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalXI.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 … 1 involving an estimated annualized expenditure in excess of fifteen thousand dollars. Under the law, grants, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the … recreation program from which he misappropriated program funds totaling at least $107,984. Specifically, we found that …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVendor File Advisory No. 7
… and procedures regarding vendor creation and maintenance in the Statewide Financial System (SFS). The SFS will be implementing changes in support of these policy and procedure changes effective in 2017 as described below. These changes include updates to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesState Agencies Bulletin No. 1238
… (7Y) Police and Fire Retirement System (7W) New York City Teachers Retirement System (7S) New York City Employees … system. Information regarding contribution updates for The NY State Teachers Retirement System (7X) will be issued at a … NY City Teachers, NY City Employees and the NY City Board of Education Retirement Systems containing the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changes