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Clyde-Savannah Central School District – Financial Condition (2015M-338)
… The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … process were bona fide District employees, were paid only approved salaries and wages, and received only the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mNewark Central School District – Employee Benefits (2024M-40)
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees we … $66,036 were not calculated correctly, which resulted in separation payment calculation errors totaling $20,157. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40IX.2.A Acronyms – IX. Federal Grants
… Investment Act WIC Women, Infants and Children Guide to Financial Operations REV. 03/12/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsState Police Bulletin No. SP-197
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeState Agencies Bulletin No. 276
… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, GSEU, PBA, … 2001, to provide additional military benefits to employees in Executive Branch agencies who are federally ordered, or … Geographic pay, if applicable) on the employee's last day in full pay status reduced by the amount of military pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001CUNY Bulletin No. CU-708
… and new payments. Affected Employees CUNY employees in the title of High Pressure Plant Tender are affected. … and District Council 37, AFSCME, AFL-CIO for employees in the title High Pressure Plant Tender. The agreement is for … April 24, 2018, April 24, 2019, and August 24, 2020. In addition, effective August 24, 2020, Shift Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantOpinion 96-15
… the payment of a judgment rendered against the town as a result of the revocation of a building permit. In the case in … 628, 433 NYS2d 626, affd as mod 55 NY2d 915, 449 NYS2d 27). With respect to the payment of judgments, section 121 of … and expenditures incurred under this article [Article 16 of the Town Law] for zoning and planning shall be a charge …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 95-10
… under the provisions of section 291 of the Town Law with respect to a certain cemetery within the town. You … description, stated that when "[u]sed in connection with the continuation of a boundary line...it seems to us no … that a fence be erected only in front of the cemetery. With respect to a cemetery falling within the third class …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… obtain expertise in district finances, and have expertise with purchasing policies. Candidates may include: a district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When the new …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mDiNapoli: Clerk Pocketed Thousands in Fines
… announced the arrest of Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the … court fees paid by defendants. “Ms. Dillon was entrusted with collecting the fines and surcharges imposed on … bring this individual to justice. We will continue to work with law enforcement across the State to protect taxpayers’ …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… state Department of Corrections, state Office for People with Developmental Disabilities, state Office of Mental …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsCancer Service Network, Inc.
… DOH administers the program through multiple vendors in each of eight regions to provide clinical and … LTD (JLJ Consulting), a for-profit corporation, which in turn paid four independent contractors for some of those … property. On September 24, 2014, Junkovic was sentenced in United States District Court for the Southern District of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incMedicaid Program – Improper Payments to a Dentist
… through September 30, 2012. Background The Department of Health administers New York State's Medicaid program. The … Other Related Audits/Reports of Interest Department of Health: Medicaid Payments for Dental Consultations (2010-S-12) Department of Health: Medicaid Payments for Excessive Dental Services …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds Governmental …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above … cash flow challenges as soon as next month due to billions in state aid payments for health and education, delayed state … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksTown of Fishkill – Fiscal Stress (2013M-188)
… budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, … expenses in 2010 and 2011. The town-wide general fund balance deficit increased from $384,000 in 2009 to a … balance of funds intended for use in affordable housing trust fund were actually expended. Replace and use the funds …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188