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State Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant … Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… preparation, library books, construction in progress, and infrastructure assets reported using the modified approach, … using the modified approach, the State must: Maintain an asset management system that includes a current inventory of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsState Agencies Bulletin No. 1929
… 86 are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT … year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2191
… Accident Insurance, Specified Disease Insurance and Hospital Indemnity Coverage. Affected Employees: Employees … Insurance PEF, 514 Specified Disease Ins PEF and 515 Hospital Indemnity Cvrg PEF per input files submitted by the … Sunlife Accident Insurance Specified Disease Insurance and Hospital Indemnity Coverage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2191-new-sunlife-insurance-deduction-codes-public-employees-federation-pefOperational Advisory No. 33
… any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget account … be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. … IV.4.B Department Operations – Non-Personal Service – Supplies and Materials …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesHadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52REACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for supported and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York Office of … Services (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in … 2014-15 that included $3.5 million of fund balance as a financing source. District officials are currently working …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Wantagh Union Free School District – Financial Condition (2016M-363)
… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools with approximately 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately $61,000 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Town of Niagara – Justice Court (2015M-218)
Town of Niagara Justice Court 2015M218
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Town of Ashford – Water District (2015M-343)
… to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343