Search
Johnson City Central School District – Financial Condition (2015M-204)
… plans for funding reserves or for the planned use of fund balance. Key Recommendation Include the funding and use … budget plan each year and develop a plan for the use of fund balance and reserves in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204City of Lockport -- Budget Review (B18-1-10)
… agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to $864,000, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Audits
… enrollment activities. Hudson River Park Trust: Selected Financial Management Practices (2016-F-22) A prior audit …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 … totaled approximately $75.7 million. Key Findings Seven employees were paid for unused vacation time without adequate …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave … fiscal year were approximately $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 … highest accumulated unused leave balances, to determine if the employees’ unused accrued leave balances were carried …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … auditor before payment. … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedState Agencies Bulletin No. 1961
… send an email, with an Excel spreadsheet, to the Tax and Compliance mailbox containing the Department ID, employee … regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin No 1961 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1961-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2021Real Property Dispositions
… it received appropriate payment amounts from the sales of real property. Background The Port Authority of New York and … district of New York and New Jersey. The Port Authority’s real estate portfolio consists of over 12,000 acres of land … Instruction 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… estimates it saved an average of about $26 million in payroll and benefit expenses each year between 2010 and 2014 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsCounty of Rockland – Budget Review (B6-15-21)
… obligations are outstanding. Key Findings The County does not have a plan for reducing the general fund’s … early retirement incentive and reduce other appropriations if savings are not achieved. Increase the appropriation for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Agencies Bulletin No. 1858
… Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to recover these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksState Agencies Bulletin No. 235
… Civil Service review and approval will be approved by OSC if NYSTEP approval has been granted, regardless of the … contractual salary increases to eligible employees). If an employee has been paid a salary less than that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-259
… Agencies must restart tax-sheltered annuities, federated funds, taxable and non-taxable maintenance, and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-259-restoration-contract-pay-and-additional-pay-suny-21pSullivan County – County Jail Operations (2013M-33)
… County is located in the southern part of New York State and has a population of 77,547. The County Legislature …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Newburgh – Budget Review (B6-13-21)
… on the results of our review, except for certain matters, we found that the significant revenue and expenditure … largest property which is listed for sale at $1 million. If these properties are not sold within the 2014 budget year, … shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Purpose of Audit The purpose of our audit was to examine the School’s financial operations for the period … of expenditures incurred by the Board members to attend special meetings. Consider amending the procurement policy to require that competition is sought when procuring goods …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… report by New York State Comptroller Thomas P. DiNapoli. Much of the growth was led by Asian, Hispanic and Black …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-finds