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State Comptroller DiNapoli Releases School District Audits
… required. Hancock Central School District – Non-Resident Student Tuition (Delaware County) Officials did not establish … adequate IT controls over physical IT assets and non-student user account access to the district’s network. In … the district’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-734
… Pursuant to the Memorandum of Agreement (MOA) between CUNY and PSC for the Term of 12/01/2017 – 02/28/2023, a … salary increase is authorized effective 04/01/2021. The CUNY Board of Trustees approved the agreement during the … Doctoral Schedule 022337 C36 CLIP Instructor 022338 C35 CUNY START Instructor Increases will be applied in accordance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalEmployer's Guide
… tip: You can find all the NYSLRS information you need to get your work done, including resources from the … and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideComptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as … his guidance. He always offered wise counsel and advice. Al will be missed. … When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers as …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloState Agencies Bulletin No. 2136
… is to notify agencies of a new earnings code that will be used to correct employee tax balances. Affected Employees: … employees taxable gross only. The new earnings code will be applied to paycheck dated May 24, 2023, and employees will … tax withheld. Effective Dates: The new earnings code will be applied to the May 24, 2023, paycheck. OSC Actions: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsHorseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the … Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a … not develop and manage a comprehensive investment program. From July 1, 2022 through Feb. 29, 2024, the district earned $321,190 from its 37 interest bearing bank accounts and 27 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… board and district officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they … the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … records and three cases totaling $175,940 were excluded from the annual report. In addition, the court and trust …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-873
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for … Dates: The new CLT Assignment Differential payment is effective beginning 01/13/2025. Eligibility Criteria: To … $2,500 End Date Leave Blank, or last day employee is eligible to receive the Assignment Differential (if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeVillage of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall … a village board and officials when monitoring a village’s financial health, making sound fiscal decisions, ensuring … monthly financial reports, or file the fiscal year 2024-25 Annual Financial Report (AFR) with the New York State Office …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2329.2
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … days you work. The resolution confirms your standard work day. Every employee title, including elected or appointed officials, must have a number of hours per day that are considered full-time for the position. The board …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionAbout Offering a Retirement Plan – What Every Employer Should Know
… Why offer a Retirement System plan to your employees? Being part of NYSLRS enables municipal employers, regardless of their size, to offer employees an attractive benefits package, including … System: Provide public employees with the ability to retire with a guaranteed lifetime benefit; Encourage …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planDiNapoli: School District Tax Levy Cap Below 2 Percent
… levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine … applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … Creek, Wayne County. The Company provides fire protection and rescue services to the Village and residents outside the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159City of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … operating deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through 2016. The Council did not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information … and user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, … School District Portable Electronic Devices and Conflict of Interest 2016M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and … Tupper Lake Central School District Financial Condition 2014M151 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151