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Hauppauge Union Free School District – Overtime (2016M-70)
… Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The District, which operates … Recommendations Implement procedures to properly control and monitor overtime by approving and providing justification for overtime prior to the work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Islip Union Free School District – Financial Condition (2013M-213)
… adopted budgets that allowed the unexpended surplus fund balance to remain relatively stable over the last few …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Opinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … undocumented adults 65 and older. Emergency Medicaid will pay for the treatment of an emergency medical condition to … therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycMaximus, Inc.
… Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred … pool. DOH should enforce the labor rate schedule for all labor charges and recover all temporary labor charges which exceed the negotiated labor …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incSpecial Disability Benefits – Special 20- and 25-Year Plans
… you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of … disease, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the … systems, but who passed a physical examination upon entry to firefighting service that did not reveal evidence of the …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … the State Comptroller. Your application must be submitted while you are in active service. If you are no longer in …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityCity of Glen Cove – Budget Review (B7-14-16)
… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Oswego County – County Bridge Maintenance (S9-13-8)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive … with us an elevated level of compassion and understanding for one another. Yes, emotions are raw right now. But it is … issues of race and equality are crucial not only for progress in Black and Brown communities, but for all …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Newfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Addison – Payroll (2024M-12)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Unified Court System Bulletin No. UCS-297
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in graded positions in Bargaining Units 86, 88 and CT. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentCUNY Bulletin No. CU-203
… OSC Actions OSC has established a new Time Entry Earn Code, DCS (CUNY Department Chairperson Payment) to be used to … rate in effect on the Earnings End Date, the agency must break down the earnings if the employee has a salary rate change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsTaxes – 2022 Financial Condition Report
… the $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … Affected taxpayers were not allowed to adjust their tax year 2021 estimated PIT payments for the amount of the tax … Personal Income Tax Personal income tax collections: Made up 58.4 percent of New York State’s tax collections in SFY …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxes