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State Agencies Bulletin No. 1662
… and Pay Period 12L for Institution). Contract Pay Teacher: Method of Payment In accordance with the 2016-2019 … the actual number of days (excluding pass days) within the teacher’s academic year. Bi-weekly payments are calculated as … teachers (CAL and 21P) receive the appropriate earnings when reporting lost time, extra time or a salary lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1583
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P … for CAL teachers Restoration of health insurance for Contract Pay teachers General Deductions for Contract Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1847
… and Pay Period 12L for Institution). Contract Pay Teacher: Method of Payment In accordance with the 2016-2019 … the actual number of days (excluding pass days) within the teacher’s academic year. Bi-weekly payments are calculated … Days in Academic Year = Daily Rate of Pay (prorated if the teacher works less than 100%) Daily Rate of Pay multiplied by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli Announces Robin Lois to Oversee Local Government Division
… second term in 2021. In that role, she served as the chief accountant and auditor of the county and managed all … the annual independent audit. Lois is a certified public accountant with over 35 years of experience in accounting and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. … Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftReview of Credit Card Expenses at Finger Lakes DDSO
… persons with developmental disabilities living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household items … when purchasing food and household items. If necessary, work with OSC Bureau of Contracts to establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoMiddle Island Fire District – Budgeting Practices (2013M-93)
… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …
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)
… our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to … 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of … in Sullivan County. The Company officers consist of a President, Vice-President, Secretary, and Treasurer. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Williamsville 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-274Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans 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-2016mIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… officials should implement procedures to ensure the preparation and submission of transportation State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were recorded with …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … District officials properly billed and collected tuition for nonresident foster care students enrolled at the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90West Genesee Central School District - Capital Assets (2023M-128)
… in the inventory records and 38 of these assets that cost over $176,000 were also not tagged as District … 27 assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets had an incorrect location recorded. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128