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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… elected members. The District operates nine schools and has approximately 6,200 students and 1,680 employees. For the … 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionDiNapoli Releases Fiscal Stress Scores for 17 Cities
… stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31. “Whether a municipality is impacted by economic challenges or … 2014 fiscal year end date. In September, DiNapoli will release the updated fiscal scores for all counties, towns and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… not extensive enough because she did not compare payroll journals to payroll source documents or the paychecks. … monitor and review the bookkeeper’s work. Compare payroll journals to payroll source documents when certifying payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… from 2002 through 2011, the County had an average of seven flags (the number of deficient bridges is generally higher … years in which assessments took place). We examined all 48 flags issued during the period 2007 to 2011 to review for … and/or actions on behalf of the County. Of the 48 flags examined, 31 lacked any documentation regarding a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… which comprises five elected members: the Town Supervisor and four Council Members. In February 2010, the Board … joint highway facility (Project) but the facility’s future operation and maintenance. While the inter-municipal agreement sets forth …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the … 13,000. The Town Board comprises four elected members and an elected Town Supervisor. The Town’s total … process. As a result, 60 employees began work and were paid $28,210 between February and June 2012 prior to the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases School Audits
… District , Marcellus Central School District , Mexico Academy Central School District , Morristown Central School … District , Sweet Home Central School District and the West Babylon Union Free School District . State Comptroller … levy by nearly 14 percent from 2012-13 through 2015-16. West Babylon Union Free School District – School Lunch …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… without identifying who pumped the fuel. Green Tech High Charter School – Payroll (Albany County) Officials did … coverage payments totaling $17,700 made to 44 employees. Garden City Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… the Department of Corrections and Community Supervision’s (DOCCS) employees operate its vehicles in its day-to-day … repair services. A prior audit, issued in June 2022, found DOCCS performed limited to no central monitoring of payments … relying on each facility or office for accurate reporting. DOCCS officials made some progress in addressing the issues …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-290.1
… This bulletin supersedes Payroll Bulletin No. UCS-290 . Purpose The purpose of this bulletin is to … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveState Agencies Bulletin No. 1940
… implemented the 2016-2021 Agreements between the State of New York and CSEA, provides for payment of performance … Job Data page is other than 0001, 0003, 0004, 1000, 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10. Inc Code Req … PARTIAL), or Paid Leave of Absence/FMC (EFMLA PD LV COVID 19) on the payment effective date. Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1940-october-2021-civil-service-employees-association-csea-performanceOpinion 96-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … employee or stockholder of the insurance agency, would not have an "interest" in the town's insurance contracts. The … to constitute an "interest" within the meaning of section 800(3). Similarly, in 1981 Opns St Comp No. 81-403, p …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Regional Land Banks Fighting Urban Blight
… a report on the progress regional land banks are making in helping communities fight blight and address zombie … by the foreclosure crisis. Over time, with adequate funding, these entities may help stop the erosion of local … the Land Banks Community Revitalization Initiative. This grant program is administered by the Office of the Attorney …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Releases Fiscal Stress Scores for 17 Cities
… ending between March 31 and July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann Central School …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 921
… located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… to proactively addressing climate change and saving our planet shared by world leaders. As trustee of New York … carbon emissions and limit global warming to protect our planet. Investors and businesses, including the energy …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement