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State Agencies Bulletin No. 1837.3
… certain categories or are caring for a minor child whose school or place of care has been closed or the childcare … who must take leave to care for a minor child because the school or place of care for the child has been closed due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … million are overfunded and may be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure … adequately supported or approved by supervisors. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsMiddle Island Fire District – Budgeting Practices (2013M-93)
… the statutory limit by as much as $21,500 in 2010, 2012, and 2013. The Board did not receive complete and accurate financial information from the Treasurer. … on reasonable assumptions using historical trends and/or actual expenditures. Review guidance regarding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… submit detailed written deposit and disbursement reports on a monthly basis and ensure that the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mDiNapoli Statement on His Placement Agent Ban Becoming Law
… agents were corrosive and unnecessary," DiNapoli said. "In April 2009, I banned placement agents, paid intermediaries … investment decisions. New York was one of the first states in the nation to completely ban them. I want to thank … agent or intermediary to assist such investment manager in obtaining investments by the Fund; and prohibits the Fund …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and … monitor capital project activity. … Kendall Central School District Capital Project 2017M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, … for cafeteria employees is paid from the school lunch fund so the actual cost of operations can be used in making …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … at a level greater than needed and ensure that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mVillage of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Red Hook Central School District – Financial Management (2016M-105)
… for the 2015-16 fiscal year were $50.8 million. Key Findings District officials did not consider how the … totaling approximately $3 million at the end of 2014-15. Key Recommendations Develop a plan to use the surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… of our audit was to examine the District’s transportation State aid procedures and information technology (IT) controls … officials did not apply for all the transportation State aid to which the District was entitled for bus … to ensure the preparation and submission of transportation State aid documentation and the performance of an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWest Genesee Central School District - Capital Assets (2023M-128)
… had an incorrect location recorded. In addition, of the 168 capital assets that were disposed of, 156 either were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Vestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings … actual historical expenditures as compared to the proposed budget for the District taxpayers’ consideration. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002