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Walton Central School District - Fund Balance (2019M-209)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Cuba-Rushford Central School District - Financial Management (2020M-7)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Margaretville Central School District – Financial Management (2020M-46)
Determine whether the Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Lloyd - Financial Condition (2019M-108)
… more realistic estimates of revenues and expenditures when adopting the annual budget. Discontinue the practice of adopting budgets with appropriation of fund balance that will …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Bemus Point Central School District - Capital Projects (2019M-212)
… properly and transparently used capital project resources. Key Findings District officials could have presented the … totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project plan …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212State Agencies Bulletin No. 1171
… Summer Session Payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session … by the facility Employee Status Contracts for 21P teachers will end on the last day of the academic year as … Pay must be ended the last day of the contract. 21P teachers will remain Active in their regular positions, but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 910
… Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay … the day after the end of the employee’s contract. Calendar ( CAL ) teachers will remain Active in their regular … same grade and in the same agency where they perform their academic service, the agency must submit the Earn Code SSH on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/910-procedures-processing-2009-summer-session-payments-institution-teachersState Agencies Bulletin No. 998
… Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay … the day after the end of the employee’s contract. Calendar ( CAL ) teachers will remain Active in their regular … same grade and in the same agency where they perform their academic service, the agency must submit the Earn Code SSH on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/998-procedures-processing-2010-summer-session-payments-institution-teachersState Agencies Bulletin No. 821
… Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay … the day after the end of the employee’s contract. Calendar ( CAL ) teachers will remain Active in their regular … same grade and in the same agency where they perform their academic service, the agency must submit the Earn Code SSH on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/821-procedures-processing-2008-institution-teachers-summer-session-paymentsState Agencies Bulletin No. 1077
… Purpose To notify agencies of the procedure for processing Summer Session Payments. Affected Employees Institution Teachers in BU 05 and BU 06 who are working Summer Session Effective Date(s) Beginning of Summer Session as determined by the facility Employee Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1077-procedures-processing-2011-summer-session-payments-institution-teachersDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college … than the national average of $29,700. In New York, student loan debt more than doubled during the last decade, growing … but also for the state’s economy.” The number of student loan borrowers has risen sharply in New York over the past …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State … first half of 2015, accounting for a substantial part of local sales tax growth statewide. Still, the city’s growth … Local sales tax collection growth across New York State …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Opinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases Bond Calendar for June and July
… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCUNY Bulletin No. CU-737
… agencies of the automatic system termination of employees who have not received a paycheck since 09/09/2021, and to … the use of Action Reason code ACV to identify employees who should not be included in the automatic system termination program. Affected Employees Employees who have records in PayServ that meet the following criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesHoltsville Fire District – Financial Management (2025M-4)
… properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board transferred an … properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Village of Hudson Falls – Information Technology (2025M-10)
… unauthorized use, access and loss? Audit Period June 1, 2023 – September 30, 2024 We extended our audit period … not monitor employee Internet use. Although a June 2001 memo prohibited employees from using Village-owned computers … use, officials and employees were not aware of this memo. As a result, the seven employees’ Internet histories we …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases November State Cash Report
… State tax collections through November declined $1.1 billion, or … by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 million … in new monetary settlements in November. "The state’s tax revenues are down from last year but in line with revised …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-report