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DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… comply with district policy or provide justification for why it bypassed policies when hiring the new superintendent … balance to finance operations. The district, however, used only $5.6 million (9 percent) of the appropriated fund … policy to indicate the extent to which fund balance can be used, what a minimum acceptable balance is and when it …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, … goals, strategies and resource allocations. In ESDC’s response to the audit, the authority generally maintained … and metrics in future contracts. The authority’s response, along with documents not previously provided to …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractState Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesDiNapoli: State Financial Condition Improving
… be spent as intended. The budget also includes billions of dollars in new debt and lump sum appropriations for the … The Enacted Budget makes some of the settlement dollars available for infrastructure projects, including the … created with the expressed intent of using the settlement dollars for capital investments or other one-time purposes, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingUnion-Endicott Central School District – Financial Management (2016M-100)
… that will not be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or … fund balance, as appropriate, and use the excess funds in a manner that benefits District resident … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable … the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to … required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Required Reporting
… Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Indigent Legal Services Fund Tax Data Verification …
https://www.osc.ny.gov/local-government/required-reportingDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… resulted in him receiving more than $7,000 in unearned leave credits. Both Rapasadi and Relyea retired during the …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyReal Property Tax Cap Information - Glossary
… in assessed value from the prior roll resulting from new construction, property annexed from another assessing …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 88-62
… (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… per occurrence for what it terms as “non-catastrophic” property damage, such as that caused by a train derailment, … be taken to address this threat.” DiNapoli’s letter to the US DOT and FRA is here: …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… pursue those who engage in activities that threaten the integrity of HUD programs.” New York State Police …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdfFreeport Union Free School District – Financial Management (2024M-49)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and … demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Liberty Central School District – Financial Operations (2016M-25)
… is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year … $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to … or more years. The Village of Addison has not filed a CTL form in 15 years, while the Village of Riverside has not …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateState Agencies Bulletin No. 2045
… Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the Administrative … York and the Civil Service Employees Association and the Office of Employee Relations (OER) memorandum dated … Eligibility Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… or purpose for which the information was collected, any form number, the approximate dates involved, and the event or …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawOakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172