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Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… new and barely used devices rather than donating or selling them, according to an audit released today by State … new and barely used devices rather than donating or selling them …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget … period), which exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … P DiNapoli today announced the following school district audits were issued …
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 … trends but instead overestimated expenditures by almost $2.7 million from 2011-12 through 2014-15. The district appropriated $2.4 million in fund balance as a financing source in the …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: City University of New York (CUNY): … Auditors found that despite two relatively recent audits by OASAS, claims submitted by PROMESA for the two … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksXVI.3.A Financial Statements – XVI. Financial Reporting
… analysis of financial position and results of operations. Elements to be included in the discussion include: Analysis … Receivables not expected to be collected within the next 12 months are offset by an unearned revenue liability … to the extent it is expected to be paid within the next 12 months with the exception of items covered by GASB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Agencies Bulletin No. 2044
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the September 2022 PEF Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2044-september-2022-public-employees-federation-pef-performance-advances-andState Agencies Bulletin No. 2129
… Per the Memorandum of Understanding between the Civil Service Employees Association, Inc. (CSEA) and the … Employees must have continuous service as stated in Civil Service Law Section 130.3(c) in a CSEA bargaining unit … FEE, the agency must determine the percent of time worked. Round the result to four places, multiply by the full payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… inform agencies of OSC’s automatic processing of the CSEA Signing Bonus and to provide processing instructions for … BU03, BU04 and BU47 are eligible for a one-time lump sum Signing Bonus. The Signing Bonus lump sum payment is not pensionable and not … inform agencies of OSCs automatic processing of the CSEA Signing Bonus and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2153
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the September 2023 PEF Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2153-september-2023-public-employees-federation-pef-performance-advances-andHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not … for balance $36,091. Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… timely manner for the period June 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in … bail bank account had a balance of $1,590 as of May 31, 2017, and Court officials could not determine the source of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206City of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Stamford Central School District – Fund Balances (2016M-106)
… a manner than benefits District residents. Discontinue the practice of adopting budgets with the appropriation of … funds to unrestricted fund balance, where allowed by law, or other reserves in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… Randolph Academy Union Free School District is a special act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mPUC Achieve Charter School – Board Oversight (2016M-316)
… 1, 2014 through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe … PUC Achieve Charter School Board Oversight 2016M316 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal … The Board has not adopted policies addressing electronic banking transactions and District officials have not … process. Although the District has an agreement with each bank and all three banks offer various security controls such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over