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Village of Endicott – Budget Review (B4-13-8)
… budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds prior to adopting the budget to avoid adopting …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Morris – Fund Balance (2017M-58)
… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, … budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … Key Findings District officials properly managed user account permissions in the financial application but did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Operational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … has been updated to reflect these changes. Any questions on this change can be directed to BSAO as follows: Accounts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeTown of Leicester – Financial Management (2025M-2)
… [read complete report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Opinion 2011-1
… the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (serving as staff of not-for-profit corporations) -- Powers and Duties (hiring employees to serve as staff of … staff of not-for-profit corporations. This is in reply to your request for our opinion as to whether an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 89-38
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to … provided by a public retirement system, or payments to a fund or insurer to provide an income for retirees or payment …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 97-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … such activities may include "[t]raining courses". Based on the foregoing, only an "active volunteer firefighter" may …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Manual Reporting – Enhanced Reporting
… manual reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s … The employment instance identifies the earnings and service credit being reported for each job. When a new … and any loan payments or service credit payments for the payroll period. You must also report the number of pay cycles …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingState Comptroller DiNapoli Releases Municipal Audits
… known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board of Fire Commissioners (Board) did not establish adequate … reports were 14 days late. Town of Wappinger – Recreation Department Cash Receipts (Dutchess County) Town officials did …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage … not know when these items needed to be replaced or their estimated replacement costs. Although the district had a … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… the State as the federal program subject matter expert. New York’s Federal Program Listing for FY 2024 TSA (SFY 2023-24) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20County of Cortland – Departmental Operations (2013M-157)
… The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings County officials are … overtime. The County could save from $44,000 to $177,000 a year depending on the number of additional officers hired in …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. … Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves to finance … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185CUNY Bulletin No. CU-220
… Purpose To explain Agency procedures for processing payment of the Nurses’ Health Specialty … December 21, 2004 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time … $175.00. Agency Actions Agencies must submit the payment for the Nurses’ Health Specialty Differential in the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialCUNY Bulletin No. CU-197
… Health Specialty Differentials: Full time staff active on 12/15/03 receive $625.00. Hourly staff who work 950 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-197-payment-nurses-health-specialty-differentialTully Central School District – Financial Management (2016M-359)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 million. Key Findings The … multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation