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Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … student information application by ensuring accounts were locked or disabled when an employee separated from the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has … City of Batavia Business Improvement District 2017M283 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … for fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. … However, because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … Key Findings Over the last three years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58DeRuyter Central School District – Financial Condition (2015M-119)
… The Board has appropriated a significant amount of fund balance for the District’s budget during the past few years and has not adopted a fund balance policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District … surplus funds each year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s … operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2014 through July … the year when needed. The Board does not receive audited financial statements in a timely manner. Key Recommendations … Ensure that the independent auditor provides audited financial statements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… The purpose of our audit was to determine whether the Village properly recorded capital project activity for the … period June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and … County and has a population of approximately 15,300. The Village is governed by an elected Village Board, which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 90-52
… in the minutes (see, e.g. Town Law, §§133, 236, 264, 265; General Municipal Law, §803). Town Law, §63 specifically …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Park Accessibility for People With Disabilities
… Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … 8.5 million people, including nearly 1 million individuals with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination for approximately 6 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesUnified Court System Bulletin No. UCS-276
… Confidential and Unrepresented employees (BU’s 86, 88, CT). Effective Date(s) The April 2019 UCS SLED payment may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Police Bulletin No. SP-242
… Officers Unit (BU17) who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant to Chapter 337 of the Laws of 2019 which … Unit (BU62) who possess or obtain a recognized degree from an accredited and recognized college or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentState Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To maintain the efficiency of AC230 processing and ensure … The purpose of this bulletin is to notify agencies of the 2024 yearend processing schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksDivision of Housing and Community Renewal Bulletin No. DH-11
… Advance Requirements Employees represented by BU 67 whose base annual salary is below the job rate for their current … Schedule, OSC will insert a row on the employee's Job Data page to reflect the Performance Advance (not to exceed … OSC will automatically insert a row in the employee's Job Data page to reflect the FIS amount appearing on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… of the budget, for unexpected occurrences and fluctuations in cash flow. A realistic budget begins with sound estimates … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. A multiyear … have been during the budget process. Of the $94.4 million in year-end transfers, $57.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and problem-solving capabilities, and ultimately lead to improved shareholder value. Including people with … are critical drivers of business success. Failure to establish robust DEI policies and practices can result in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiatives