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Northport-East Northport Union Free School District – Financial Condition (2014M-164)

… nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the … Key Findings District officials consistently presented, and the Board approved, budgets which significantly …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition

Accounts Payable Advisory No. 30

… Units must charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, … of the payments appropriate to each account code in this category, including the new interest account code. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreements

Pawling Central School District – Selected Financial Activities (2012M-185)

… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

Comptroller DiNapoli Releases School Audits

… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits

DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24

… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s investment return was … and real assets (12.77%) and credit, absolute return strategies and opportunistic alternatives (7.52%). The …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24

City of Lockport – Budget Review (B24-1-8)

… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … actual collections were approximately $941,000 as of September 30, 2024. The City’s ambulance appropriations and …

https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8

Division of Housing and Community Renewal Bulletin No. DH-58

To explain OSCs automatic processing and to provide instructions for payments not processed automatically

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equated

State Agencies Bulletin No. 1178

… automatically. Affected Employees Eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL … with a Pay Basis Code of 21P Payments will be included in Institution paychecks dated 9/20/12 and Administration … for eligible graded and NS equated to grade employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1178-september-2012-performance-advances-graded-and-ns-equated-grade

State Agencies Bulletin No. 1085

… automatically. Affected Employees Eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL … with a Pay Basis Code of 21P Payments will be included in Institution paychecks dated 9/22/11 and Administration … for eligible graded and NS equated to grade employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL who …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1085-september-2011-performance-advances-graded-and-ns-equated-grade

CUNY Bulletin No. CU-681

… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-681-2016-2020-city-university-new-york-cuny-international

Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)

… understated by more than $2.7 million because the Business Manager recorded an improper prior period adjustment. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

Sagaponack Common School District - Fund Balance Management (2018M-53)

… year’s appropriations, exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an average of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

Lansing Fire District – Financial Condition (2013M-80)

… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80

Justice Court Fund: Invoice Billing Program

… All town and village justice courts and municipalities participate in our Invoice … Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her monthly report to the Justice … for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Andover Central School District - Financial Management (2018M-145)

… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … Its purpose is to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Village of West Hampton Dunes – Financial Operations (2013M-390)

… Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. … filing due date. Estimated revenues and expenditures in adopted budgets were not realistic, resulting in annual …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390