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Review of Credit Card Expenses at Finger Lakes DDSO
… Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The … 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-ddsoSaranac Central School District – Tuition Billing and Collections (2023M-90)
… bills were prepared and issued to the school districts of origin in a timely manner for all nonresident foster care … to obtain payment for tuition owed by school districts of origin for prior school years. District officials were given …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 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 assets … for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were recorded with either …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103West Genesee Central School District - Capital Assets (2023M-128)
… that cost over $176,000 were also not tagged as District property. 27 assets could not be located including 18 with a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 12 schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Allegany 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-74Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… provided to the Board contained all information required by District policy. Without adequate and reliable records … provided to the Board contains all information required by District policy. The Board should use the information in the annual report prepared by the Treasurer to determine how to maintain and manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon 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-75Orleans 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-6DiNapoli: 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-auditsState 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-paymentAugust 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-fundsUnexpected 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-eventsState 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-0State Agencies Bulletin No. 1019
… in the General Deduction page, insert a row and continue with Step 5. If a record with the same Federated Fund (SEFA) Deduction Code exists , … in the Deduction Details page, insert a row and continue with Step 6. Deduction Code - Enter the Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1019-2011-sefa-state-employees-federated-appeal-campaignDiNapoli 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-trackOpinion 93-4
… authorizing the issuance of the bonds must be authorized by a two-thirds vote of the town board and is neither subject … Finance Law, §11.00 if the municipality is authorized by law to expend money for or to accomplish the object or purpose (Local …
https://www.osc.ny.gov/legal-opinions/opinion-93-4