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Hancock 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 Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in … 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-187State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester …
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
… Property tax levy growth for school districts will be capped at 0.12 percent above … zero growth in the tax cap will limit budget options for school and municipal officials as they plan for next … Property tax levy growth for school districts will be capped at 012 percent above …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroUnified Court System Bulletin No. UCS-259
… or greater than the Maximum of their grade as of April 1, 2018; served the equivalent of 120 workdays in each fiscal … to be eligible for a Longevity Lump Sum payment in April 2018. Note: There is no provision in the above legislation … the Longevity Bonus (JLO). Effective Date(s) The April 2018 Longevity Lump Sum Payment will be paid in the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-259-april-2018-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-238
… Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 400 of the Laws of 2014 implemented the … which have been ended for Bargaining Units 86, 87, 88 and CT. In addition, consistent with prior practice, when a CSEA … and Unrepresented employees in Bargaining Units 86, 88 and CT. Note: There is no provision in the above legislation for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-238-april-2017-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-273
… on 04/01/2019; and Has a Pay Basis Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-273-april-2019-state-new-york-unified-court-system-ucs-judicialUnified Court System Bulletin No. UCS-269
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically Affected Employees … Civil Service Employees Association (CSEA) Provide for a uniform and equipment allowance or maintenance … 2018 provides that Uniform Blazer allowance is pensionable for negotiating unit S9. This provision has been extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andOpinion 90-4
… the expenditure furthers a proper municipal purpose and only incidentally benefits private owners (see, e.g., Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 2055
… which are equated to a grade (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2055-october-2022-civil-service-employees-association-csea-performanceOpinion 91-55
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … Apparently, municipalities which account for revenues on a cash basis have not been including depreciation as a … operation. In contrast, those municipalities which account on an accrual basis have been including depreciation as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-55City of Long Beach – Budget Review (B18-7-5)
… $2.6 million over the last three years. City officials only partially implemented the Comptroller’s recommendations …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… that the former Director properly deposited receipts and that disbursements were for appropriate Department … The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is … to retire from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. Affected Employees City University of New York … Nurse Nurse Practitioner Effective Date(s) Paychecks dated December 20, 2007 Background The Uniform Allowance Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and Educational Consultants (FEC) on its Consolidated … To determine whether the costs reported by Family and Educational Consultants on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualDiNapoli Report Highlights Local Government Reliance on Federal Aid
… City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments receive … in Washington could have a considerable impact on local government operations. In today's political climate, it's … development, health, community services, culture and recreation, utilities and sanitation. To read DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended … and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Institutes of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit organization that provides full-day …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… in section 185. June 4, 1990 Daniel Lincoln Miller, Esq., Town Attorney Town of Chili …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Functional MDS – Compliance With the Reimbursable Cost Manual
… Programs) for about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, … MDS’s Programs are funded by the New York City Department of Education (DoE), which refers students to MDS. The DoE … ceased providing SED-funded special education programs as of September 2014. Key Findings For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manual