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Unified Court System Bulletin No. UCS-274
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … Earnings amount for the following earnings codes will be updated on the existing row with the April 2019 rate provided … Pay) and/or LMH (Location Mid-Hudson) earnings were updated. The report will be sorted by DeptID and then by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Comptroller DiNapoli Releases Municipal Audits
… price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … for $929 should have been sold for $9,875 based on average market prices at the time of the sale. In addition, because … use or establish adequate controls to safeguard IT systems. In addition, the board did not adopt an IT …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsWilliamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … bills are prepared and submitted to school districts of origin in a timely manner. Bill or rebill the appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… $15,000 for the use of personal vehicles to commute from home to work, which was not provided for in a written … agreement. Ensure that all employees receiving dependent care reimbursements are eligible to receive payments. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBelfast Central School District – Procurement (2016M-317)
… District’s procurement procedures for the period July 1, 2014 through August 16, 2016. Background The Belfast Central … located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is governed … Consider abandoning the bio-digester project unless they can secure contracts with local companies for byproduct … million grant offered to the Village for bio-gas diversion can be used to help finance the cost of the project or to pay …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of … Service Office DDSO to Finger Lakes Home Supply from Dece …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to … a Town Supervisor and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 … a portion of fund balance for 2012 operations, the general fund had a remaining deficit unreserved fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… through March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the residents of the Altona Fire District, is governed by 13 officers elected by Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … inadequate policies and developed written transfer station collection procedures that did not address segregation of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132SUNY Bulletin No. SU-177
… not be updated. Agency Actions Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Incentives to Restore Employment Act) exempts employers on the portion of employer paid Social Security taxes for … CU-414 for additional information). The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers … have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actOpinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: NYC Spending Priorities Shifted During Pandemic
… and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending priorities shifted. “The mayor’s preliminary FY 2024 budget reflects the changes to city budget priorities … new initiatives and cost mandates to address public safety, social services, and quality of life issues when …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare … increased the risk that employees may have been paid for unnecessary overtime. Auditors reviewed 169 overtime …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits