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Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and identify … increased from approximately $4 million at June 30, 2010 to $6.8 million at June 30, 2011, and to $8.9 million at June 30, 2012. The District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationState Police Bulletin No. SP-224
… Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated … tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Police Bulletin No. SP-214
… Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated 12/09/2020. There is no direct deposit for this payment. Eligibility Criteria Employees in … payment upon the return from leave. OSC Actions OSC will process the 2020 State Police Holiday Bonus Payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataPublic Health – 2021 Financial Condition Report
… limit for SFY 2020-21. Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 percent) to 6.7 million in … overall and percentage increases in average monthly enrollment since SFY 2014-15. According to DOH data, in …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthOpinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over … Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to …
https://www.osc.ny.gov/legal-opinions/opinion-99-12CUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkOpinion 2005-8
… ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water Authority , 286 AD2d 834, 730 NYS2d 565; Giuliani …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… of 1998. “After his mother passed away, Mr. Eydeler hid her death and stole more than $100,000 in pension …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging … system,” New York State Comptroller DiNapoli said. “Her arrest sends a strong message that we will find those who try … State Comptroller Thomas P DiNapoli today announced the arrest and unsealing of a onecount indictment charging …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… State Comptroller Thomas P. DiNapoli, Ulster County District Attorney David J. Clegg and the New York … State Police today announced the arrest of former Ulster County BOCES instructor of Criminal Justice, Anthony Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemUnified Court System Bulletin No. UCS-319.1
… Type Payment Effective Date Check Date 2022 Administration 25 Lag 03/31/2022 03/29/2023 Eligibility Criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Education Department: Adirondack Helping Hands, Inc., Compliance with the Reimbursable Cost Manual (2016-S-88) For …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to … fiscal training records. Understanding the Audit Area Fire districts are district corporations and political … from the municipalities in which they are located. Fire districts are generally governed by an elected board of fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73DiNapoli Announces State Contract & Payment Actions for December 2014
… of State $203,000 Brownfield Opportunity Area grant to Ulster County. Department of Transportation Contracts … with KPMG LLP for annual financial statement audits. SUNY Stony Brook $2 million with McKesson Technologies Inc. … million to McTech Corp. for expanding the campus center at SUNY Albany. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Opinion 88-51
… moneys in a repair reserve fund may be appropriated for repairs of capital improvements or equipment, which repairs are of a type not recurring annually or at shorter … that moneys may be expended from a reserve fund for repairs of capital improvements if the repairs are of a type …
https://www.osc.ny.gov/legal-opinions/opinion-88-51