Search

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

York Central School District – Financial Management (2022M-96)

… and comprehensive capital plans. As a result, more real property taxes were levied than was needed to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Trumansburg Central School District – Procurement (2022M-13)

… District (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … not always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District District officials procured goods and services in the best interest of the taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Crown Point Fire District – Board Oversight (2024M-29)

… were not conducted. As a result, there is no independent verification that the Secretary-Treasurer has properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

State Agencies Bulletin No. 247

… the Schedule for Agency Payroll Submission and Report and File Availability. For agencies paid on a lag basis, the … Payment Files may enter corrections for rejected file transactions on the work day following the availability … NPAY502 Rejected Time Entry Transactions. Miscellaneous File Transactions and Data Capture File: Inbound Files must …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-files

State Agencies Bulletin No. 1720

… payroll processing dates that the agencies must follow. This bulletin provides agency entry deadlines for the … to report the problem. Questions Questions regarding this bulletin may be directed to the Payroll Certification …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-files

Oysterponds Union Free School District - Financial Management (2019M-217)

… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

East Islip Union Free School District - Financial Condition Management (2020M-24)

… unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

State Agencies Bulletin No. 2387

… instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance. Affected Employees: All employees in the … memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-represented

State Agencies Bulletin No. 2389

… Purpose: The purpose of this bulletin is to provide agency instructions for … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions regarding eligibility for this payment may be directed to the Office of Employee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civil

CUNY Bulletin No. CU-323

… to JRQ and/or Job Data Earn code - refers to Addl pay earnings Adjustment codes = Addl pay earnings mid-period … end mid-pay period. Additional Pay Transactions When non-pensionable earnings are initially started, the transaction … must include the appropriate end date. If the non-pensionable earnings do not already have an end date, the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cuny

State Agencies Bulletin No. 1138

… Online Earnings Transaction Entry Miscellaneous Time Entry File Submission Online Deduction, Tax and Direct Deposit … Schedule for Agency Payroll Submission and Report and File Availability . Note : Agencies will be notified of any … Payment Files may enter corrections for rejected file transactions on the workday following the file …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-files

Locust Valley Central School District – Information Technology Equipment Management (2024M-134)

… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings … would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment

Port Ewen Fire District – Financial Management (2024M-157)

… As a result, the Board did not have sufficient information to adequately oversee the District’s financial activities and … Develop realistic budgets, which caused appropriations to be overestimated by an average of $190,817 (35 percent) … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Lyme Central School District – Financial Management (2024M-87)

… did not properly manage the District’s fund balance. As a result, they levied more taxes than needed to fund … to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … indicated they will initiate corrective action. Appendix B includes our comments on the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Caledonia-Mumford Central School District – Financial Management (2024M-101)

… District’s surplus fund balance is two times the statutory limit, District officials were not transparent with taxpayers … However, the District had operating surpluses totaling $5.1 million. Appropriating unneeded fund balance circumvents … statutory limit. Three general fund reserves totaling $1.4 million were not necessary or reasonably funded and the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101

DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities

… (Fund), today outlined the Fund’s stewardship priorities for 2024, including setting expectations related to climate … are more likely to be profitable, sustainable investments for New York’s pension fund,” DiNapoli said. “The stewardship priorities and expectations we’ve established for portfolio companies, centered around our engagement and …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-priorities

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!