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State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … Harrisville Central School District , Oswego County Board of Cooperative Educational Services , Roslyn Union Free … totaling approximately $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … balance, excess money retained in the debt service, agency funds and reserves, the district’s recalculated unrestricted …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
New York State Comptroller Thomas P DiNapoli today recommended improvement of oversight of the Long Island Power Authority LIPA after a report by his office found that previous reforms have not reduced costs for ratepayers and debt levels continue to rise
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authoritySelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Empire State Development Corporation’s (ESD) Department of Economic Development properly certified and recertified … May 1, 2008 to April 30, 2014. Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development (Division) …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programState Agencies Bulletin No. 2289
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA ASU Work-Related Clothing … of Absence/MLS) and who returns on or before 03/31/2025 is eligible for the payment upon the return from leave. Note: … The purpose of this bulletin is to provide agency instructions for processing the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2387
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing … of Absence/MLS) and who returns on or before 03/31/2026 is eligible for the payment upon the return from leave. Note: … The purpose of this bulletin is to provide agency instructions for processing the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… information technology (IT) equipment being unaccounted for, and the agency destroys new and barely used devices … ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the … IT services and purchasing and maintaining equipment for state employees, ITS is responsible for keeping an …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityOpinion 97-22
… community college board of trustees, may authorize the issuance of indebtedness to finance the cost of construction … board of trustees and the county, may authorize the issuance of indebtedness to finance the construction of a … Therefore, the county governing board may authorize the issuance of indebtedness to finance capital projects of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … the increased court fees were part of the revenues to be deposited into the State's general fund in order to balance … collected in accordance with section 8018(a) of the CPLR. December 12, 1994 Barbara M. Westbrook, Esq., Sr. Ass't …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases State Audits
… CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an … (totaling $810,608) paid from six selected bank accounts, 26 (totaling $118,782) were either improper or were … were certified in error. As such, auditors concluded there is a low risk that a significant number of students certified …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which … funded by $304,641 and a debt reserve, with a balance of approximately $1 million, was not used to pay debt-service …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Determination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions (four of which are University Centers) – including research …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCUNY Bulletin No. CU-686
… Purpose The purpose of this bulletin is to provide agency instructions for processing the June 2020 Uniform Allowance Payment and … old rate and the new rate. The rate increase information is provided in the IBT implementation memorandum. OSC … The purpose of this bulletin is to provide agency instructions for processing the June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt … to reach $52.6 billion by 2023. As a result, debt service is projected to reach $4.2 billion by 2023, an increase of 59 percent since 2019. Debt service is projected to consume an increasing share of MTA revenues. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksUnified Court System Bulletin No. UCS-193
… 1 Lag 03/28/13 04/24/13 Background Section 37 of the Judiciary Law provides for the payment of annual increments and additional increments (longevity … employees in the Unified Court System (UCS). Chapter 276 of the Laws of 2008 and the 2007-2010 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Attica Central School District , Clarence Central … , South Kortright Central School District , Ulster Board of Cooperative Educational Services , West Canada Valley … which had balances totaling approximately $2.5 million as of June 30, 2015. Despite the significant amount of …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2232
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … PEF 2024 Dental Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: … dental expenses for eligible employees. The payment is payable each fiscal year until the State enters into a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendDivision of Housing and Community Renewal Bulletin No. DH-56
… dated 4/25/12, Pay Period 1L Background Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit (RRSU) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equated