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Whitesville Central School District – Financial Management (2016M-313)
… in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school with … by an elected five-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationEmerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact information for each program partner: Public Equities | Private …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsVillage of Clayton – Claims Auditing (2021M-81)
… goods and services totaling $141,269 from 27 vendors without obtaining written quotes or retaining supporting …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81CUNY Bulletin No. CU-779
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 2054, shall be changed from $16.96 … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 2054 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-779-district-council-37-dc37-local-2054-dues-increaseCentral New York Regional Market Authority – Financial Condition (2024M-18)
… the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and … deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and officials did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18CUNY Bulletin No. CU-783
… Purpose: The purpose of this bulletin is to notify agencies of an … dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: … Units CC, CD, and TH are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-783-district-council-37-dc37-local-384-dues-increaseState Agencies Bulletin No. 2098
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 384, shall be updated as provided … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 384 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2098-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-753
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining … of organization dues deduction per bi-weekly payroll for members of DC37, Local 2054, shall be changed from $16.41 … is to notify agencies of an automatic dues increase for employees represented by DC37 Local 2054 in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-753-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-815
… dues increase for employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH. Affected Employees: Employees represented by DC37, Local 384 in Bargaining Units CC, CD, and TH are affected. Background: … 384 dated February 3, 2025, membership dues for employees in Bargaining Units CC, CD, and TH (Deduction Code 259) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-807
… Purpose: The purpose of this bulletin is to notify agencies of an … increase for employees represented by DC37, Local 2054 in Bargaining Units SF, TK, and TY. Affected Employees: … in paychecks dated January 9, 2025. OSC Actions: At the request of DC37, Local 2054, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-807-district-council-37-dc37-local-2054-dues-increaseTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway … Board did not verify that disbursements were supported and for an appropriate purpose prior to payment. The Board also … a result, 47 Town assets totaling $6,654 were unaccounted for. We reviewed 949 disbursements totaling $2 million that …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… announced. “Public corruption corrodes people’s faith in government,” DiNapoli said. “Ms. Ennis allegedly betrayed … Attorney Mills and the State Police for their partnership in ensuring justice is served in this case.” “We are grateful to the Office of the New York …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageManual Reporting – Enhanced Reporting
… can be used in the calculation of a member’s retirement benefit. To identify the pensionable and non-pensionable …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingState Comptroller DiNapoli Releases Municipal Audits
… verify applicants’ project information or complete cost-benefit analyses before approving projects. The board and … the town’s accounting records, that the town’s general fund balance was overstated by $316,272 as of December 31, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … were $504.8 million or 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion … but was $1.7 billion below initial projections. Spending for local assistance programs totaled $57.7 billion and was …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOpinion 88-11
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance … be re-conveyed to the original grantor or his successors in interest, without special legislation. However, a special … to a party other than the grantor or his successor in interest. Prior opinions, including 20 Opns St Comp, 1964, …
https://www.osc.ny.gov/legal-opinions/opinion-88-11I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide accounting procedures … of the Budget (DOB) Policies Statewide Vendor File Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-information