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Cassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Rochester City School District – Payroll and Procurement (2016M-435)
… of staff routinely made purchases outside the normal requisition and purchase order process, through the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials … Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in … Pittsford Central School District Security of Personal Private and Sensitive Information PPSI on Mobile …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveWhat to Report – Legacy Reporting
… contributions from salary earned in excess of the Governor’s annual salary. For the current amount, refer to the … Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState Comptroller DiNapoli Releases Municipal & School Audits
… (Monroe County) The board did not effectively manage fund balance or ensure that the treasurer provided adequate and … As of Dec. 31, 2021, recalculated unrestricted fund balance was $1.8 million, which was unreasonable and … through 2021 and none of the $150,400 of appropriated fund balance was used. In addition, the district did not have a …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-722
… CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment for International Alliance of Theatrical … Employees For all salary increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC (Salary … taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional … 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Number of Children Using Child Care Vouchers Sources: NYC Open Data; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantSalary Explanation – When Employees Retire
… rows to separate earnings information out and complete all editable fields—do not leave any fields blank. ( Note: When … Earned Begin Date and Earned End Date fields will become editable.) Delete a row if it is not needed. However, if only …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationState Comptroller DiNapoli Releases City of Newburgh Budget Review
… with the tax levy limit. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewBellevue Fire District #9 – Procurement (2018M-5)
… was to determine whether District officials followed their procurement policy when procuring goods and services for the … the audit period. Key Recommendations Comply with the procurement policy when making purchases. Verify State and … Bellevue Fire District 9 Procurement 2018M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5State Agencies Bulletin No. 1929
… agencies that the pensionable overtime earnings limit for Tier 6 TRS members for school year 2021-2022 is $17,301. Affected Employees … of TRS Plan Type 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (February Plan) provides more … fiscal monitors in recent years. This includes: For FY 2027, about $5.2 billion was added to fund combined planned … actions the city intends to take to close the gap in FY 2027. The city initiated a savings program, which is …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsPublic Welfare – 2022 Financial Condition Report
Provides information on public assistance and and the States Supplemental Nutrition Assistance Program SNAP
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareOversight of Transportation Services and Expenses
… over transportation expenses and transportation services. For transportation expenses, excluding fueling, and transportation services, the audit covered the period from April 2016 … facilities, seven regional offices that provide support services for parolees, as well as a Central Office. (On March …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. … five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Omnibus Procurement Amendments
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … for goods, services and technology; clarifying the use of contracts let by another governmental agency; and clarifying the valuation of non-cash contracts by the state comptroller. Memo Bill …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… small portion of overtime costs incurred in the statewide search for the two escapees from the Clinton Correctional … Facility. Most of the overtime for the prisoner search was paid in July, which is not included in the … and Community Supervision and the Office of Mental Health – accounted for 63 percent of total overtime spending …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… outpatient facilities are operated by OMH’s South Beach Psychiatric Center. This contract was procured under OMH’s “Buy OMH” …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7