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Unified Court System Bulletin No. UCS-259
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees … Service Employees Association (CSEA – BU 87) provides for a longevity lump sum payment based upon total number of … rating other than “Unsatisfactory” to be eligible for a Longevity Lump Sum payment in April 2018. Note: There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-259-april-2018-state-new-york-unified-court-system-ucs-judicialOpinion 90-4
… a privately owned pond within the village where such pond is an integral part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire cost of the … during the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Unified Court System Bulletin No. UCS-273
… Longevity Payment (JLP) and to provide instructions for payments not processed automatically Affected Employees … Service Employees Association (CSEA – BU 87) provides for a longevity lump sum payment based upon total number of … rating other than “Unsatisfactory” to be eligible for a Longevity Lump Sum payment in April 2019. Note: There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-273-april-2019-state-new-york-unified-court-system-ucs-judicialHealth Sciences Charter School – Procurement (2013M-211)
… the period July 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of … Health Sciences Charter School Procurement 2013M211 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, documented adequately, and … Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two … the Consolidated Fiscal Reports of the Whitestone School for Child Development were calculated pr …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the fiscal year ended March 31, 2014, net assessable … For the fiscal year ended March 31 2014 net assessable …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … through the budget process with public disclosure. Such uses could include, but are not limited to, reducing District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHyde Park Central School District – Financial Management Practices (2012M-172)
… to evaluate the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze … Background The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… use a competitive process to procure goods and services. For example, auditors found that district officials paid a … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent … and capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will limit budget options for school and … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… risks requires the city to continue to identify areas for revenue enhancement, cost efficiencies and savings, track how its services are delivered amid changing staffing levels and build additional … reserves must keep up with spending growth. New York City is in a better place than it was two years ago, but clear …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $107.2 million. Key Findings … amount of fund balance appropriated which has gone unused for the last four years. As a result, the District’s general …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalWyandanch Union Free School District - Budget Review (B19-7-1)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted … The purpose of our budget review was to provide an independent evaluation of the adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Opinion 91-55
… be excluded shall be determined. Under section 123.00, an application may be filed with the State Comptroller for the … assets" ( Kroger Co . v Dep't of Revenue , 614 SW 2d 705, 709). Similarly, it has been held that "[d]epreciation …
https://www.osc.ny.gov/legal-opinions/opinion-91-55City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. … City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsState Agencies Bulletin No. 1238
… System (7T) Effective Date(s) Paycheck dated April 4, 2013 for Institution cycle and April 10, 2013 for Administration cycle Background On March 16, 2012, the … or the Police and Fire Retirement Systems, no action is necessary as an input file from the retirement system will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changes