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Tupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a … Buffalo Academy of Science Charter School School Building …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – Information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to routinely … has realized negative fiscal trends in its general and highway funds over the past several years. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
The purpose of our audit was to assess the Towns financial condition for the period January 1 2012 through August 27 2013
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterSUNY Bulletin No. SU-235
… Employees Employees designated management of confidential in the State University of New York – BU13 who meet the … A copy of this roster will be provided to OSC in Excel format. To pay the April 2016 State University of … will not be adjusted automatically. Therefore, beginning in Administration Pay Period 3L, agencies must report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCUNY Bulletin No. CU-718
… adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be received in OSC’s Audit Section by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … Information on three categories of State authority contracts is displayed …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyCUNY Bulletin No. CU-523
… instructions for processing the CUNY Health Benefits Buy Out Waiver Program. Affected Employees Eligible CUNY … who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-476
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-476-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-498
… instructions for processing the CUNY Health Benefits Buy Out Payment. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-498-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-566
… of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of the appropriate … Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderState Agencies Bulletin No. 1489
… Purpose To notify agencies of the Control-D report, NPAY741 (Aliens Who Have Reached … and State taxes. In addition, if the NRA is a resident of one of the five boroughs in New York City or the City of Yonkers, … To notify agencies of the ControlD report NPAY741 Aliens Who Have Reached Their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June … $7 million. Key Findings School officials routinely purchased school equipment and furnishings from a limited … of Science Charter School Purchases from Selected Vendors and Enrollment and Billing 2012M219 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The … budget includes $373,219 overtime appropriations for police, which is less than the $384,554 expended during the …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14