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State Police Bulletin No. SP-123
… the Education Payment. Affected Employees Troopers in Bargaining Unit 07, Commissioned/Non-Commissioned Officers in Bargaining Unit 17, and Investigators and Senior Investigators in Bargaining Unit 62 Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-123-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-134
… Payment Amounts Associate Degree $250 Bachelor Degree $500 Graduate Degree $750 Payments occur annually in June of … OT Eff Date: 5/12/11 5/26/11 Annual Addl Earnings: $250, $500 or $750 $250, $500 or $750 Earn End Date: 5/09/12 5/23/12 Current Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-134-education-payment-employees-represented-police-benevolent-associationState Police Bulletin No. SP-140
… Payment Amounts Associate Degree $250 Bachelor Degree $500 Graduate Degree $750 Payments occur annually in June of … OT Eff Date: 5/10/12 5/24/12 Annual Addl Earnings: $250, $500 or $750 $250, $500 or $750 Earn End Date: 5/08/13 5/22/13 Current Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-140-education-payment-employees-represented-police-benevolent-associationAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… direction of, the governing board of the agency. Based in Brooklyn, AOLC provides these SED programs to children in 21 different school districts in four counties in New York City excluding the Bronx. During …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesVI.4 Reappropriations Overview – VI. Budgets
… is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state … is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewCity of Glen Cove – Budget Review (B7-15-17)
… over the last three years. City officials told us they intend to use debt to finance the balance of 2016 tax …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17DiNapoli: Local Sales Tax Revenue Growing Slowly
Local sales tax collections in New York state grew by $177 million or 24 percent for the first half of 2014 compared to the same period in 2013 according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyHyde Park Central School District – Financial Management Practices (2012M-172)
… to analyze budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze budgeting practices. Background The Hyde Park … District’s budgeted expenditures for the 2011-12 fiscal year were approximately $85 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each member’s signature on the warrant and on each attached invoice; however, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Lockport – Fiscal Stress (2013M-330)
… in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key Findings We estimate … fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December 31, 2013, totaling $2,357,000. These …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22.6 million. Key Findings … Although District officials appropriated fund balance each year, none of it was needed because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… they are. My audits have shown an increased risk of waste and abuse by these entities, sometimes leaving … provide water delivery and sewer systems, manage solid waste, maintain parking structures, and manage public … (IDAs), urban renewal agencies, water, sewer, solid waste authorities and housing authorities. About 279 local …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (Monroe County) School officials did not ensure that disbursements were … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Undistributed Child Support Funds
… for at least two years, the district is required to petition Family Court. Making the necessary diligent efforts … from OTDA. Only three districts had a process in place to petition Family Court – initiating the process to escheat UDC … be escheated; 15 districts were aware of their ability to petition Family Court and were interested in implementing a …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2014. Background Story Place is an SED-approved, for-profit special education provider located in Castleton, … from birth to five years of age. Story Place is reimbursed for preschool special education services through rates set by … Place reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal … located in Kingston, New York, is an SED-approved provider of preschool special education services. Ulster-Greene … services to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualWaverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148