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Stamford Central School District – Fund Balance Management (2022M-199)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Long Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… to support the amounts in the tax certiorari reserve fund are maintained and the annual report of all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the … These overpayments occurred because the calculation of the service fees included certain revenues and other fees …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Real Property Tax Cap Information - Glossary
… in assessed value from the prior roll resulting from new construction, property annexed from another assessing …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryCUNY Bulletin No. CU-372
… York City Comptroller’s Consent Determination dated March 12, 2009. The new rates and other information are contained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the … William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged with grand larceny … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… may be expended only as expressly or impliedly permitted by statute (see also 1983 Opns St Comp No. 83-15, p 15; 27 …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … funding. Auditors found that the town did not document how grant funds were spent and failed to ensure the intended … Court Operations (Orleans County) The town justices have established adequate processes and procedures for the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of East Hampton Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… announced today the following audits and examinations have been issued: Department of Health (DOH): New York City … of the group members. Auditors also determined that DOCCS is properly tracking individual days of re-incarceration to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0SUNY Bulletin No. SU-326
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… requirements. The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 … system which accurately and systematically accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to each agency; for all appropriations and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-303
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … prior report. However, additional actions are warranted. State Education Department (SED): Brookville Center for … organization located in Jericho, is authorized by SED to provide preschool special education services to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … obtaining the required number of quotes as required by their purchasing policy. The board did not follow its … did not seek routine competition for services provided by an insurance agency that was paid $86,013 during the audit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Users Group Organizational Charter
… common concern. Develop and support the payroll profession in State government by: Surveying the condition of the State … Increasing the understanding of the payroll function in state agencies; Promoting the importance of payroll in the enterprise; and Developing the payroll profession as …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-598
… dated 5/31/2017 from Carmelo Batista Jr., retroactive pay increases effective 05/14/2013, 5/14/2014, 5/14/2015 and … General Salary Increases will be processed in Institution Pay Period 9C, paychecks dated 8/3/2017. The rates and effective dates for each salary increase are: GENERAL SALARY INCREASE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits