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Fort Ann Central School District - Fund Balance Management (2018M-119)
… budgeted appropriations, exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119State Agencies Bulletin No. 1922
… lifeguard titles with a Comp Rate Code of HRY or ANN on or after the 2020 Payment Effective Date are eligible to receive the applicable 2020 increase. OSC Actions After agency processing for Administration Pay Period 7L or … 2020 Payment Effective Date but becomes eligible after the effective date: A row will be inserted on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityState Agencies Bulletin No. 924
… York State and the New York State Correctional Officers Police Benevolent Association (NYSCOPBA) and provides salary … employees in Orange, Dutchess, and Putnam counties who are not receiving LOC pay. The amounts are as follows: April 1, … Comments: Enter explanation of adjustment Control-D Report Available After Processing The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/924-arbitration-award-implementation-retroactive-general-salary-and-otherJericho Union Free School District – Financial Management (2016M-328)
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Village of Endicott – Budget Review (B4-15-11)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of Education which comprises seven elected … were consistently and significantly overestimated. In addition, although the Board appropriated more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mAvon Central School District – Financial Management (2024M-75)
… million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred … had $866,000 in unidentified money that should be returned to the general fund. The District lacked written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency … of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSUNY Bulletin No. SU-363
… Non-Pensionable Lump Sum Payment amount in half and round to the nearest cent. This is the maximum amount the … Possible Full-Time Hours (amount determined in Step 2) and round to two decimal places. This is the employee’s … 4. Multiply the Approximate Work Percentage by $3,000 and round to the nearest cent. This is the Total Prorated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcOversight of Study Abroad Programs
… lapsed at some point during our audit period. The expired agreements included 11 that had been expired for more than 24 months. Officials cited a variety of … timely to prevent students from being sent abroad under expired agreements. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsXVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDivision of Housing and Community Renewal Bulletin No. DH-46
… processing and to provide instructions for payments not processed automatically. Affected Employees Eligible … year of service in such grade by April 1, 2010; and did not receive a Performance Advance in October 2009; and was … rated ”Unsatisfactory” during Fiscal Year 2009-2010 are not eligible to receive a Performance Advance. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-46-april-2010-performance-advances-graded-and-ns-equatedAddiction Support Services During Emergencies
… it has certified to operate more than 1,000 substance use disorder and problem gambling treatment and prevention …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesState Comptroller DiNapoli Releases Audits
… – Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) … of Labor (DOL) is the lead State agency for New York’s Workforce Development System (System), which includes a State Workforce Investment Board (SWIB) and other State-level and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1969
… is to inform the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2021 Year End Adjustments for Members of the NYS Legislature, … biweekly earnings for these employees. A summary of the results of these listings will be emailed to the respective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureState Police Bulletin No. SP-197
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing. Affected Employees … The purpose of this bulletin is to inform the agency of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeDivision of Housing and Community Renewal Bulletin No. DH-54
… Affected Employees Eligible employees in Bargaining Unit 67 Effective Date(s) 9/29/11 Administration - paychecks … the State of New York and the Rent Regulation Services Unit (RRSU) provide for the payment of Performance Advances … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. NHRP708 Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-54-october-2011-performance-advances-graded-and-ns-equated