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Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247State Agencies Bulletin No. 1497
… represented by Bargaining Unit 05 (PEF) who enrolled in the Dependent Care Advantage Account during or after the … of current bargaining unit Background Due to no contract in place as of January 1, 2016, employees represented by PEF … 1, 2016 Eligibility Criteria At the time of enrollment in the DCAA, employees must have been represented by BU 05, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentState Comptroller DiNapoli Releases Municipal & School Audits
… websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsSaratoga County – Financial Condition (2013M-235)
… by the County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the … 1, 2010, to $10.3 million at December 31, 2012 due, in part, to subsidizing Maplewood Manor. In fact, during this period, the general fund subsidized …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Comptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Franklin – Fund Balance Management (2018M-13)
… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Caroline – Renewable Energy (2013M-325)
… 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy purchased. The remaining 26,382 kWh (48,584 minus …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325State Agencies Bulletin No. 2128
… to the $300 maximum monthly amount currently allowed for commuter highway vehicle transportation and transit … 20, 2023 (Institution) or April 26, 2023 (Administration) for the June 2023 benefit month. OSC Actions OSC will … through Friday, 8:00 a.m. to 8:00 p.m., Eastern Time for questions and online enrollment. Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Schenectady City School District Sidney Central School District Tupper Lake Central School District and the Walton Central School District
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1698
… Employees who have moving expenses reimbursed starting January 1, 2019 Background/Eligibility Under the previous tax … after December 31, 2017 through December 31, 2025. As a result, the reimbursement of moving expenses must now be … regulations issued by the Division of the Budget in Title 9, Parts 154 and 155 of New York Codes, Rules, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseFalconer Central School District – Financial Management (2016M-146)
… County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess … to other reserves established and maintained in compliance with statutory directives. … Falconer Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Town of Windsor – Financial Management (2025M-24)
… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … instead of planned operating deficits totaling $482,700 in the general fund town-wide (TW), general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Opinion 94-18
… of the department may separately incorporate in accordance with Not-For-Profit Corporation Law, §1402. We are enclosing … bidding is not required by statute, prior to negotiating with the benevolent association, the village board should …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… make up more than 12% of total exports from the area. Hong Kong, Mexico and the United Kingdom round out the top five …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesComptroller DiNapoli Releases Municipal Audits
… calculate overtime pay and monitor leave accrual use. As a result of the deficiencies auditors identified, town … or about 83 percent of the total violations issued. As a result, the city did not receive a minimum of about $86,000 … in future years thereby creating a funding gap in the 2015-16 fiscal year that the city must address by finding an …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… district officials improved their budgeting practices with the adoption of the 2016-17 budget by budgeting based on … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Opinion 92-14
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when … an action is a factual question which must be resolved, in the first instance, by the county treasurer. The chief fiscal officer is entitled to the fee in CPLR §8010(1) for money paid out of court when a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14New Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTravel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursements