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City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOpinion 89-44
… that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) … justices are required to file a monthly report with the Justice Court Fund of the Office of the State Comptroller for …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-13
… school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do not … or purpose for which the bonds were issued must be used to pay debt service on the bonds ( cf . Local Finance Law, … of non-callable bonds, the proceeds would be retained to pay annual installments of debt service on the bonds. …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Unified Court System Bulletin No. UCS-290.1
… of the retroactive April 2020 UCS Salary Increases and provide instructions for payments not processed … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial Staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveYaphank Fire District – Claims Processing (2013M-51)
… claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank Fire District is … were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, respectively. Key Findings Each … claims auditing process for the period January 1 2012 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the Company … told us that over the last several years, the bar committee chairman was able to divert cash from the cash … register in the bar without their knowledge. All four bar committee members had unmonitored access to the safe where …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July … oversee purchasing, audit claims, obtain written monthly financial reports from either Treasurer, require … records, or obtain an independent audit of the Treasurer’s financial records. The Treasurer made purchases, paid bills, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… District generated operating surpluses totaling $2,520,795 from 2009 through 2012. The District did not calculate its statutory spending limits correctly for 2009 … not receive complete and accurate financial information from the Treasurer. Therefore, the Board did not always have …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Big Flats in Chemung County. The Company has approximately 40 members. The Company currently has two existing fire … project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. … and reporting were followed. In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The … their approvals to pay these claims. However, the Board does not see check images in the subsequent month to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 2401
… Dates: Effective for payroll checks dated January 8, 2026 (Institution) and January 14, 2026 (Administration). OSC Actions: At the request of Civil … January 1, 2026 will remain at the same amount for the calendar year 2026. Dues for part-time, annual salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseSUNY Bulletin No. SU-222
… for the salary increase if the employment had continued through 07/01/15, shall be eligible for the salary increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-222-2015-salary-increase-psnu-employees-represented-unitedSUNY Bulletin No. SU-146
… Purpose To inform agencies of OSC’s automatic processing and provide agencies with … Assistant Instructor (HS) 003862 Background Chapter 113 of the Laws of 2008 implements the provisions of the agreement between … To inform agencies of OSCs automatic processing and provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherSUNY Bulletin No. SU-205
… for the salary increase if the employment had continued through 07/01/14, shall be eligible for the salary increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-205-2014-salary-increase-psnu-employees-represented-unitedCUNY Bulletin No. CU-572
… an Adjunct Law School title or as a Continuing Education Teacher any time between 10/20/10 and 4/18/12 . If the hourly … an Adjunct Law School title or as a Continuing Education Teacher any time between 4/20/12 and 4/19/13 . If the hourly … School of Journalism -- or as a Continuing Education Teacher any time between 4/20/13 and 4/19/14 . If the hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesCUNY Bulletin No. CU-571
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … and 4/20/16. Increases will be applied in accordance with the eligibility criteria set by the CUNY University … Report Available Prior to Processing OSC will provide CUNY with a list of employees who will not be processed. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesState Comptroller DiNapoli Releases State Audits
… been issued: State Education Department (SED): The Child Development Council Inc., Compliance with the Reimbursable … The non-reimbursable costs included $5,394 in ineligible property expenses, $3,609 in ineligible food costs, $2,337 in … ineligible costs included $7,042 in other than personal service costs and $6,159 in personal service costs. State …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits