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Wyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 201718 and 201819 budgets and the proposed 201920 budget
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-211Hyde 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-2012mHomer 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-306Hancock 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-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… fiscal year are $107.2 million. Key Findings Over the last five years, the District’s tax levy only had an average … budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating … of fund balance appropriated which has gone unused for the last four years. As a result, the District’s general fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Agencies Bulletin No. 1763
… Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for … The purpose of this bulletin is to provide agencies information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksState Comptroller DiNapoli Releases School District Audits
… adequate multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0New 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-financesState Agencies Bulletin No. 1009
… employees with an increment code of 0510 in the following bargaining units: Administrative Services … October 2010. The Longevity Lump Sum payment will be in the amount of $1,250 based on the eligibility criteria … below. Effective Date(s) Payment will be processed in a separate check dated October 21, 2010 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Pound Ridge – Procurement … records annually for audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) … district’s website five weeks late. Harpursville Central School District – Lead Testing and Reporting (Broome …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Division of Housing and Community Renewal Bulletin No. DH-121
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… existing retirement plan, for each year of service beyond 25 years, including ERS service, you receive an additional … as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an … as having been filed on the date it was mailed. Rev. 12/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planDiNapoli Report Highlights Local Government Reliance on Federal Aid
… issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In … New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, of which … schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and keeps our …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… to light by the State Comptroller’s Office during the course of a routine examination. Bell, of Redford, allegedly … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, documented … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit … the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated properly document …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualFunctional MDS – Compliance With the Reimbursable Cost Manual
… disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualOversight of International Offices
… Purpose To determine if Empire State Development (ESD) monitors the effectiveness of its … Other Related Audits/Reports of Interest Empire State Development Corporation: Personal and Miscellaneous Services Contracts ( 2009-S-62) Empire State Development Corporation: Funding Commitments for Economic …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-offices