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Wellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159State Agencies Bulletin No. 1344
… Purpose To provide agency instructions for processing the 2013-2014 Pilot Firearms Training and Safety Incentive Program Payment. Affected Employees … be eligible to receive an incentive payment in return for participating in an agency-directed training program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1344-2013-2014-pilot-firearms-training-and-safety-incentive-program-paymentState Agencies Bulletin No. 1341
… not processed automatically. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-037) and NS positions (Grade … 2014 PEF Performance Advance provided the employee: Is in a BU05 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1341-october-2014-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1340
… provides for payment of performance advances on October 1 to eligible CSEA employees based on the 2014 Salary … on the payment effective date; and Has completed one (1) year of service in such grade by 10/01/14; and Has a Pay … used to identify employees who have not completed one (1) year of service in their grade on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1340-october-2014-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1316
… who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a … on the payment effective date. Eligible employees who are Inactive or on a Leave of Absence not related to a Workers’ … from Leave with the next available sequence number. Inactive or Leave of Absence (not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1316-april-2014-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1315
… who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a … on the payment effective date. Eligible employees who are Inactive or on a Leave of Absence not related to a Workers’ … Return from Leave with the next available sequence number Inactive or Leave of Absence (not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1315-april-2014-civil-service-employees-association-csea-performanceMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialUnified Court System Bulletin No. UCS-148
To explain OSCs automatic processing and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityWhite Lake Fire District – Budgeting Practices (2013M-156)
The purpose of our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Putnam Valley Central School District – Financial Condition (2016M-135)
… District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which operates three … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 million. Key Findings District … funds to increase reserves and the debt service fund each year. However, District officials did not use these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Tri-Valley Central School District – Budgeting (2014M-094)
… Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board of … District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt … increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094State Agencies Bulletin No. 1678
… Pay Period 16L, paychecks dated 11/28/18. There is no direct deposit for this payment. Eligibility Criteria … an Action/Reason code of Paid Leave of Absence/MLS); and Is classified as an investigator or detective in one of the … will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1433
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … Association of New York State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of … 17L, paychecks dated 12/2/15. There is no direct deposit for this payment. Eligibility Criteria Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated Fiscal Reports were properly calculated adequately documented and
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsCounty of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain expenses claimed on Mid Island’s CFRs for the two fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, among …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… Cove – Budget Review (Nassau County) City officials are projecting operating surpluses for the 2015 fiscal year …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Town of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19