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Roosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Village of Schoharie - Board Oversight (2018M-184)
… comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… Purpose To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals and … To determine whether Empire BlueCross BlueShield Empire paid …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used … The purpose of our audit was to determine whether District officials used public resources … and appropriately for the period January 1 2011 to Oct …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … on appropriating significant amounts of fund balance to finance operations. The County’s enterprise health fund …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … capital plans specifying the town"s objectives and goals for using accumulated funds. General fund balance totaled … County) Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Location Service Providers
… are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by … .txt file. Once downloaded, you can import the data to the application of your choice. The file is updated quarterly. …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersOpinion 92-16
… space in a building for town offices (see 11 Opns St Comp, 1955, p 243). Such a lease would be subject to … Albion Industrial Center v Town of Albion , 62 AD2d 478, 405 NYS2d 521). In negotiating leases, however, local … owned or leased by an officer or employee if the room(s) are used in the performance of his or her official duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 91-47
… to SCPA, §709 should not be considered a part of the probate proceedings for purposes of fixing the filing fee … Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to … do not view such an objection as being part of the probate proceeding and, accordingly, fix the filing fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Comptroller DiNapoli Releases School Audits
… 2014-15, total revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve … segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-322
… Security Srvs Assnt 2 007993 8731200 Univ Police Comm&Sec Spec 1 022935 8750100 Univ Pol Comm&Sec Spec 2 022937 8750200 OSC Actions OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND … uninsured employers' fund created under section twenty-six-a of this chapter, provided, however, that all such fines …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Performance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive Program uses … March 31, 2014. Background The Rochester-Genesee Regional Transportation Authority (Authority) provides public transportation services in Monroe, Genesee, Livingston, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185City of Yonkers – Budget Review (B18-6-6)
… all of the $24.1 million projected unassigned fund balance at the end of the 2017-18 year; however, this appropriation … be used. If the fund balance is not approved or available at year end, the District could have a $24.1 million budget … it as necessary. Develop a plan to maintain fund balance at a reasonable level. Review the revenue estimates for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Overtime Compensation – Legacy Reporting
… For Tier 5 and 6 members, overtime pay beyond the annual … Only report overtime until a member reaches the limit for the calendar year. You must still report the member’s … pay that exceeds the limit. Do not withhold contributions for any overtime amounts beyond the limit. At the beginning …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensation2022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2022-fcrState Agencies Bulletin No. 2090
… Purpose The purpose of this bulletin is to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2023 is $19,729.00. … January 12, 2023. OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023