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Comptroller DiNapoli Releases School Audits
… ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was … reserve funds. Had district officials retained the same tax levy each subsequent year as in 2012-13, residents could …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 91-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of 2% bail fee to interest earned on deposit of bail) COURTS -- Bail Moneys (duty of superior court to deposit … deposits at a rate satisfactory to the Comptroller and in no event less than the highest rate being paid by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… May 16, 2021. Sources: NYC Department of Health and Mental Hygiene; OSC analysis Certain conditions put individuals, and …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxVendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E … Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor File that are “open for ordering” have the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingState Agencies Bulletin No. 1941
… raises. The retroactive raises will be reflected in the Administration paycheck dated 11/10/2021 (Pay Period 15L). A payroll bulletin providing information regarding the … employees who meet the eligibility criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some … should be based on a good faith estimate of the amount the district expects to receive. To the extent that the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. … Town of Olean Volunteer Fire Company No 1 Inc Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOne-Year FAS – Police and Fire Plan
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… following types of payments: Regular salary; Overtime;* Holiday pay; Noncompensatory overtime;* and Longevity …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; Overtime;* Holiday pay; … immediately preceding retirement. The following types of payments are not considered regular compensation and, in …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Access-A-Ride Accident Claims (Follow-Up)
… determined that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service … the Paratransit Division and carriers, we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such things as Commercial Driver’s Licensing, drug and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies … collected from bail cases. However, even after accounting for the ATI fees, there was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate that it …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followOswego County – Transfer Station Cash Receipts (2015M-334)
… 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for the period January 1, 2014 through June 30, 2017. … is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity created … school districts. … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning and …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesRochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144