Search
State Comptroller DiNapoli Releases School Audits
… district did not have comprehensive agreements with each bank that addressed electronic or wire transfers. These …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-320
… Ineligible Employees 88 New York City Judicial Staff CT Background Chapter 01 of the Laws of 2023, which … F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryOpinion 90-8
… following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, among other … that neither section shall be changed, modified or amended by charter, local law, ordinance, resolution or regulation. … The city charter provisions in question were enacted first by the State Legislature and then were amended by local laws …
https://www.osc.ny.gov/legal-opinions/opinion-90-8XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… for additional information). An agency should not reduce a contract’s funds reservation, except when the estimated … responsibility of the agency, throughout the term of the contract, to maintain funds reservation for the amount … the period for which state appropriations are provided, contract fund reservations are recorded against the unspent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… to tackle the serious, unprecedented issues facing New York state over the coming year, including multiple … to the state’s financial picture. There is no doubt that New York state faces many challenges ahead. While personal … clouded with uncertainty. The federal tax bill’s impact on New York’s budget is yet to be fully determined, but we know …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… and accountable to all New Yorkers. “In the coming weeks, my office will thoroughly review the Executive Budget, …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50South Buffalo Charter School – Employee Compensation (2018M-1)
… was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets report …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Granville Central School District – Fund Balance (2016M-114)
… million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 million … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund balance policy and reduce the excess amount in a manner than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates … of fund balance. Key Recommendation Include the funding and use of reserves in the budget plan each year and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a … provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… to examine the Authority’s procedures for monitoring water accountability and addressing water loss for the period … Upper Mohawk Valley Regional Water Board Water Accountability 2015M300 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public library that …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer … Point System, as necessary, to ensure conformity with GML. Award LOSAP points in accordance with the adopted Point Syst … Village of Southampton Fire Department Length of Service Award Program 2017M59 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the … system of controls over health insurance buyouts and separation payments. Key Recommendations There were no … Central School District Health Insurance Buyouts and Separation Payments 2014M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andTown of Warrensburg - Procurement (2014M-96)
… 31, 2013. Background The Town of Warrensburg is located in Warren County, has a population of approximately 4,100 and … Key Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as … policy annually. Ensure that competitive bids are obtained in accordance with the purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96State Agencies Bulletin No. 2049
… and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment In accordance with the Collective … Effective Date and End Date equal to the first day of the new contract date for the specific agency before the … and Inconvenience Pay reported on the Additional Pay page that are effective at the beginning of the academic year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2151
… and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment: In accordance with the … Effective Date and End Date equal to the first day of the new contract date for the specific agency before the … and Inconvenience Pay reported on the Additional Pay page that are effective at the beginning of the academic year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachers