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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Ramapo Central …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Big Flats – Financial Management (2013M-170)
… to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big … the level of unexpended surplus funds maintained. As a result of the flawed budget process, the Town has accumulated …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mWyandanch Union Free School District – Budget Review (B23-7-1)
… not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … is $3.4 million, or 43 percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… lawsuit the New York State Common Retirement Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed … State Comptroller DiNapoli, as trustee of the Fund, and the FPPA were appointed co-lead plaintiffs in the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVillage of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessCentral Islip Union Free School District – Financial Management (2013M-380)
… the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt … Discontinue the practice of adopting budgets that result in the appropriating unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andState Agencies Bulletin No. 2050
… stubs and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined that additional … Technology Services regarding MFA so that they are best able to assist users who may have questions or require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost of … to Board-approved contracts and financing sources. As a result, the Supervisor made interfund advances of … owed the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background … and account for court and trust funds for the period January 1 2022 through December 31 2024 …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Unified Court System Bulletin No. UCS-243
… automatic processing of the April 2016 and April 2017 Salary Increases for Bargaining Units F8, G9, SA, SD, SG, SK, and … employee’s grade on the 04/01/15 Salary Schedule Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDivision of Housing and Community Renewal Bulletin No. DH-131
… Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive … Leave on or after the effective date of the payment as the result of new military orders. If the employee received a … receive a stipend but becomes eligible for a stipend as a result of the payment, OSC will insert the following in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37State Agencies Bulletin No. 1837.3
… originally, it is possible the retroactive transaction may result in earnings exceeding the cap. Therefore, the agency … codes QC1 and related NRA codes will be activated in 2021 Overpayments due to delays in processing COVID-19 paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leave