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Comptroller DiNapoli Releases School Audits
… and effectively." East Moriches Central School District – Budget Review (Suffolk County) Auditors found that the … revenue and expenditure projections in the proposed budget are reasonable. The district's proposed budget … for collections totaling $23,676, such as profit and loss statements, up-to-date activity ledgers or inventory …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… March 31, 2024, the Fund had 42.85% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds and mortgages (22.26%), private equity … 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-2023-24City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of … accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate … sustainable investment and climate-related themes. In 2023, the Fund increased its SICS target to $40 billion … the next decade. To date, the Fund has made commitments in renewable and clean energy, climate index funds, green …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programDivision of Housing and Community Renewal Bulletin No. DH-58
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Effective Date(s) 9/27/12 … must also update the General Comments page. Return from Leave Beginning in Pay Period 15L, agencies that enter … Recalculation or Increment Code update who return from a Leave of Absence without Pay (except Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-58-october-2012-performance-advances-graded-and-ns-equatedState 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 … (PEF) and Article 8, Section 131.6 of the Civil Service Law provide for the payment of Performance Advances to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1178-september-2012-performance-advances-graded-and-ns-equated-gradeState Agencies Bulletin No. 1085
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … the reports will become available. Questions Questions about salary increases may be directed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1085-september-2011-performance-advances-graded-and-ns-equated-gradeCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General fund budgeted … within the statutory limit but it was actually understated by more than $2.7 million because the Business Manager … District officials overestimated appropriations each year by an average of $4.6 million, or 16 percent. The employee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… County is located in the eastern part of New York and has a population of approximately 62,000 people. The … guidance over the collecting, recording, depositing and safeguarding of cash receipts received in the civil … $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashSagaponack 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-53Lansing Fire District – Financial Condition (2013M-80)
… a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … real property taxes. Key Findings The District’s budgets from fiscal years 2008 through 2012 were unrealistic. Total …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Justice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … for accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programAndover 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-145Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTravel Advisory No. 3
… of the ticket(s). Updates to the OGS Passenger Vehicle Rental Contract The OGS Centralized Passenger Vehicle Rental Contract includes Collision Damage Waiver Insurance … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateVillage 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-390Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central … tuition accurately and timely, they did not timely bill for nonresident students placed in the district. Hyde Park …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… (i) Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and … program, we examined high risk payment requests approved by the Department during the period January 1, 2017 through … we identified, recover $426,637 in overpayments owed by State employees and identify an additional $275,575 in …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members to understand the impact a DRO might …
https://www.osc.ny.gov/retirement/members/divorce/overviewClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315