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Penfield Central School District – Financial Management (2015M-162)
… Background The Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Dansville Central School District – Separation Payments (2016M-102)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… schools with approximately 4,800 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Manhasset Union Free School District – Separation Payments (2016M-150)
… schools with approximately 3,340 students, is governed by an elected five-member Board of Education. Budgeted … overpaid seven employees for retirement incentives by total of $35,000 and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the … October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a special act school district … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingEast Meadow Union Free School District – Financial Condition (2015M-332)
… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401State Agencies Bulletin No. 2128
… purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees … of Employee Relations (OER) are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingXVIII.1 Capital Projects – XVIII. Capital Projects
… (i.e., conversion) of capital project data, that – in most cases – resided within internal State agency and public … browser history/cache will need to be cleared to see the most recent versions of these documents. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… the largest in the MTA’s history, but it will still leave many needs unaddressed. As the MTA moves forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right … in planned spending over both capital programs that do not yet have an identified funding source. Like the MTA, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… released in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced … City is located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fState Agencies Bulletin No. 1854
… action: Submit a Position Change Request to the Position Management Unit if the position information is incorrect on … position change requests may be directed to the Position Management mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not … are responsible for most of the construction affecting the NYS Fixed Asset System. Following are types of expenditures … the acquisition date. General capital assets acquired by tax foreclosure which are to be retained by the government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Agencies Bulletin No. 1988
… establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1889
… Background Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Agencies Bulletin No. 2322
… implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA, provides for an increase in location pay … identify a complete list of earnings. Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79