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Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in the general fund to comply with the statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26SUNY Bulletin No. SU-173
… eligibility for the following 403(b) tax-sheltered annuity plan deductions: 404 Supplemental Retirement … Annuity Program 408 SUNY TDA Fidelity 415 SUNY Tax Deferred Annuity Affected Employees Employees in Bargaining … 21, 28, 31 and 91 with the exception of employees of the State University Construction Fund Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansUnion-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town … and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100X.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewAlden Central School District – Financial Management (2016M-372)
… to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.9 … and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 fiscal years as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with … appropriations and use excess fund balance and reserves to benefit District residents in accordance with statutory … with statutory requirements. Ensure all electronic and digital equipment are inventoried and devices purchased are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. Background The Ballston Lake Fire District is a district corporation of the State, distinct and separate … three firefighters received one year of service credit and a defined contribution of $700 each to which they were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed … GO bond spending and reimbursement transactions. If a GO related program code is used on an SFS transaction, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classOpinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50SUNY Bulletin No. SU-179
… as of 9/1/11. OSC Actions in Pay Period 11L Automatic Restoration of Contract Pay After the payroll is processed … OSC will not automatically insert a row. Automatic Restoration of Additional Pay After the payroll is processed … Pay Information in Pay Period 11L Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … disbursements and budget gaps for these estimates. Analysis by the Office of the State Comptroller based on … services; Analyzing performance, service and economic data to assess which programs – both those that provide …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Agencies Bulletin No. 1184
… Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except those listed below … Entry Earnings Codes Description D1S 11-12 SSU 01 DRP -1.923%< (Retro Code – R1S ) D2S 11-12 SSU 01 DRP Oth -1.923% 2012-2013 SSU BU01 Deficit Reduction Plan Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleNYC Schools Underreporting Bullying and Harassment
… took effect, but in some ways providing a safe, supportive learning environment is still a work in progress,” DiNapoli … in DoE’s online database were often recorded late. About one-fifth of the 752 recorded complaints at the 25 … //www.osc.state.ny.us/audits/allaudits/093019/sga-2019-17n6.pdf The audit released today is part of Comptroller …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 88-19
… property or governmental powers of the town are affected. You state that a citizens group has requested the town board … the town for a landfill. You inquire whether town funds can be expended for this purpose. If town funds can be so … held in this State that a municipality may not submit a proposition to referendum in the absence of express …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Bilingual Care, Inc. (Bilingual) on its … necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed … lease transaction where the reimbursed costs exceeded the owner’s actual cost; $176,793 in compensation related to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-audits