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Vestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Jericho Union Free School District – Financial Management (2016M-328)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Orleans County – Court and Trust Funds (2024-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Avon Central School District – Financial Management (2024M-75)
… The Board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which … a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six reserves … in the debt service fund had $866,000 in unidentified money that should be returned to the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund … period ending Dec. 31, 2024, Fund investments returned an estimated -0.14%. “Although 2024 was generally positive, … Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… subsidies, the fund’s operating deficits would average about $70,000 a year. Furthermore, at the end of 2014-15, the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… surpluses, district officials increased the real property tax levy by an average of approximately $397,000 each year. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 99-8
… of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC … St Comp No 98-14, p 35 and citations therein). Here we find no general laws or provisions of the Constitution that … mailing tax receipts on to the taxpayers). Similarly, we find no indication, express or implied, that the State …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Glossary
… York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, Book 2 ½, or on the Internet … along with supporting documents. Blocked Accounts The U.S. Department of Treasury’s Office of Foreign Asset Control … to the Office of Foreign Funds Control (the ``FFC''), which was established at the advent of World War II following …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOther Bulletin No. 82
The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilState Police Bulletin No. SP-185
To inform the Division of State Police of OSCs automatic processing of the 2018 State Police Holiday Bonus Payment and to provide agency instructions for payme
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-paymentDiNapoli Recommends Ways For LIRR To Get Back On Track
… past winter, but it can provide its riders with better service by improving preparations for major disruptions, … 24, 2018. The audit sampled 11 of the train delays based on date, time of day (i.e. rush hour), branch and type of … For example, in January 2018 on-time performance was 83.9 percent, 8.5 points below the 92.4 percent achieved in …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Comptroller DiNapoli Releases School Audits
… the district’s recalculated unrestricted funds were about 11 percent of the appropriations in the 2015-16 budget. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… interest. Short Term Direct Loans (limited term, interest free financing, clean water project only) Purpose: To provide …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCUNY Bulletin No. CU-631
… for the 2018 CUNY Charitable Campaign will begin in paychecks dated January 3, 2019 Background and CUNY … CUNY Charitable Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a … CUNY Charitable Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignUnexpected Delays and Events
… is committed to providing excellent rail transportation service that exceeds customer expectations and is worthy of … and provides the region with a valued and indispensable service. The LIRR’s Public Information Office is responsible … movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also communicates with train …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsCUNY Bulletin No. CU-338
… salary is off step or Position Data and Job Data do not match. After the automatic increment has been processed, the … salary was off step or Position Data and Job Data did not match. Agency Instructions - Pay Period 8C Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… audit covers the period from April 2017 through June 2022. About the Program HCR is the State’s affordable housing … CDBG funds to HCR, for grant years 2017 through 2021, and about $127 million in additional funding from CDBG COVID-19 … the CARES Act. During the same period, HUD allocated about $120 million in HOME funds to HCR, as well as …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding