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Watertown City School District – Financial Condition (2016M-85)
… developed a written policy that states the optimal funding level for reserves and the conditions under which reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85County of Cortland – Departmental Operations (2013M-157)
… departmental operations and functions, and compare the level of cost and services provided to similar counties, to …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Watervliet City School District – Fiscal Stress (2014M-149)
… need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to … fund balance to be maintained to provide sufficient cash flow and avoid relying on short-term borrowing. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Bradford Central School District – Financial Management (2016M-253)
… 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne … which operates one school with approximately 275 students, is governed by an elected five-member Board of Education. … last three years. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253State Comptroller DiNapoli Statement on New York City Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: … than projected revenue and $2.4 billion allocated but not spent on asylum seekers through June 30, 2026 will be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… For example, the market price of the World Trade Center complex dropped by 23.1%. Tax Revenues In FY 2021, the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicCUNY Bulletin No. CU-466
… Purpose To provide agency instructions for processing the 2013 CUNY Research Foundation Grant Payments for Summer Research Affected Employees Instructional staff in … Deduction Information The grant payments are included as salary for retirement purposes and are subject to dues. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… double the 2003 level; Debt service and operating budget funds going to the capital program will reach $3.3 billion by …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: NYC Budget Benefiting From Strong Economy
… development. DiNapoli’s report notes that the city’s Health and Hospitals Corp. continues to face serious fiscal …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyCity of Newburgh – Budget Review (B23-6-9)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenues …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Agencies Bulletin No. 1049
… an employee who is being assigned to a position in a new agency within an agency group that is one appointing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservOversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five … access to the Program. The audit also found that NYEIS did not have the functionality or accuracy municipalities need to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… – pdf] Audit Objective Did Ravena Coeymans Selkirk Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64Sagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s … our comment on an issue raised in the District’s response letter. … Sagaponack Common School District Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Le Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … District officials properly established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the entities without a written contractual obligation to do so. Key Recommendations Confer with SED as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300