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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School … results of the District’s operations were reasonably close to the budgeted estimates each year, the cumulative effect of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154School Districts’ Energy Performance Contracts (2015-MR-1)
… pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School District … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Town of Shandaken – Payroll (2013M-201)
… audit disbursements, including payroll, made to employees. Consult with the Town attorney about possible recovery of the … Board-approved amounts, before pay checks are distributed. Consult with the Town attorney about possible recovery of the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is governed …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … of Directors. District expenditures totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed … of interest. The Assistant was not provided with support for amounts billed or detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380State Agencies Bulletin No. 338
… be prioritized, along with instructions, will be sent in a letter to agency payroll officers. Only those agencies that have renamed queries will receive the letter and attachment(s). This approach will allow the … to Bulletin 328. Agency Actions Following receipt of the letter and query list(s) from OSC, agency payroll officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeComptroller DiNapoli Releases Annual Review of MTA Finances
… Authority (MTA) projects large operating budget gaps and has significant unfunded capital needs. With less than four … the plan ($370 million to $530 million). The MTA, however, has not yet hired a chief transformation officer, or other … in March 2023. Since 2007, the average subway and bus fare has grown by 62 percent, three times faster than inflation …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2002-4
… channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) … funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by highway department charged to general fund) REFERENDUM -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… letter concerning the use of "program income" derived from an Urban Development Action Grant (UDAG), the proceeds of which were loaned by a village to a developer to assist in financing the construction of a … law. We express no opinion, however, as to whether such an arrangement is permissible under Federal law. Finally, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
Concerning a proposed town building construction project governed by General Municipal Law 101
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Unified Court System Bulletin No. UCS-350
… Plan, Bargaining Unit, Part Time Percentage and Updated Max Effective Dated Amount. Tax Information These monies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Audits
… and Inspection of Event Recorder Units (ERUs) (Follow-Up) (2021-F-14) ERUs or “black boxes” are a valuable safety … and Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An … Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2019-S-66) Omni is a New York City-based …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1129
… Account Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term … this document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February 15, … be completed by March 23, 2012. PayServ conversion to SFS data values and formats begins March 23, 2012. About the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… defines the labor force as the portion of the working age population, 16 and over, that is either employed or … rate (54.1%) remained significantly below that of men (65%) as women remain more likely to be stay-at-home parents … workers, but continued to decline for white workers. Age For both New York and the nation, the labor force is …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakXII.5 Overview – XII. Expenditures
… of SFS, Business Units are no longer required to send paper vouchers and supporting documentation to the Bureau of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
… may be paid from appropriations during the carryout or lapsing period. During the carryout period, expenditures … year. For more information about appropriation accounting, lapsing periods, and liabilities, see Chapter VI – Budgets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of Seneca Falls - Procurement (2018M-143)
… procuring professional services to award contracts above a reasonable limit only after soliciting some form of … including written requests for proposals, written quotes or verbal quotes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143