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City of Elmira – Financial Condition (2017M-90)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition … 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsVillage of Hunter – Financial Operations (2023M-164)
… provide oversight and the Clerk-Treasurer did not perform all required duties. The Board did not: Ensure Board …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … Finding The School billed the correct school districts of residence and, overall, the School maintained adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Brushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a five-year … operations. As a result, the District’s unexpended surplus funds routinely exceeded the amount allowed by statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 through … or modified, and permissions are not reviewed quarterly to ensure a proper segregation of duties. Users were given …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTown of Ticonderoga – Capital Project Management (2023M-38)
… was exceeded, without adequate procedures for monitoring all capital project expenditures, there is an increased risk …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38State Agencies Bulletin No. 882
… Purpose To provide agencies with information and procedures regarding … compare to the employee’s hourly rate for the same year. Do not include hours paid as overtime when reporting … NHRPTMP13 (appears as NHRPTP13 in the Control-D Report List) identifies employees who have moved from a PEF N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Agencies Bulletin No. 1928
… as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2021 if the new salary is equal to Job Rate 0004 0001 if the new salary is below Job Rate 2021 if the new salary is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… While the labor force in New York is predominantly white, it has gotten more diverse in the past decade and is more so than the rest of the nation. The share of white workers has declined from 75.8 percent in 2011 to 70.9 …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksComptroller DiNapoli Releases School Audits
… his office completed audits of the Albion Central School District , Blind Brook-Rye Union Free School District , Copenhagen Central School District , Eastchester Union Free School District , Middle …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… and automatically post to the General Ledger with a source code of “FIC” . The process will identify any eligible … has a need to charge the FBIC amount to another funding source, a Redirect should be entered in the Redirect page in … be submitted, approved and managed by the agency in SFS. A source and target set of chartfields must be entered. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationInflation in the New York City Metropolitan Area
… April 21, 2022 PDF Version Last week, the U.S. Bureau of Labor Statistics (BLS) released new data … and 6.1 percent in the New York City Metropolitan Area (NYC metro area) in March 2022 compared to the same month a …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect homeless shelters allowed violations and squalid … at 8 shelters; Trash piled in a children’s play area at one shelter; Repairs to walls and ceilings made with plastic sheeting or garbage bags and duct tape at two shelters; One shelter with 143 residents and only four …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureState Agencies Bulletin No. 191
To inform agencies of the new earn codes and increased rates and to provide agency instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-and