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Chappaqua Central School District – Financial Condition (2015M-193)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … maintained fiscal stability. Key Recommendation Continue to monitor the District’s financial condition and maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an … reasonable budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … The Half Hollow Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The … There were no recommendations as a result of this audit. … Half Hollow Hills Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… December 31, 2015. Background The Eastern Suffolk BOCES is an association of 51 component school districts. The … more than 90 educational and administrative services, is governed by an elected 15-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Ellicottville Central School District - Information Technology (2019M-14)
… awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 35
… updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts based on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOverview – Governmental Accounting Standards Board
… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCUNY Bulletin No. CU-838
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOpinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire department or, if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties … any requirement for training as provided by any general or local law (see, e.g., Criminal Procedures Law, §§2.10[41], …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… Law Dictionary, 5th Edition, 1979). Thus, an obligation to pay outstanding notes or bonds is but one example of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a … measures those transactions and events of the period that have increased or decreased the resources available for … events, rather than when cash is received or disbursed, it enhances the relevance, neutrality, timeliness, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or registered with … of Environmental Conservation (DEC ) released today by State Comptroller Thomas P. DiNapoli. “Untreated or … System Permit Requirements Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… This bulletin is superseded by Payroll Bulletin No. 1952.1 . Purpose The purpose of this … Allowance: Works in an eligible title ; and Has a Comp Rate Code of ANN or BIW (only if the employee has a … 100% Leave With Pay at less than 100% (Military Leave or Workers’ Compensation Leave only) Percent immediately prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedState Comptroller DiNapoli Releases Municipal & School Audits
… or 40%. Bellmore-Merrick Central High School District – Payroll (Nassau County) Auditors determined district …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. The agreements are part … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… by Queens (66%), Brooklyn (62%), the Bronx (60%) and Manhattan (58%). Housing Costs : In 2023, 39.5% of older …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… tax collections are well over estimates." Through June 30, All Funds receipts totaled $37.7 billion, representing a … than a year earlier but $548.3 million higher than the latest projection. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … necessary to complete our work. As a result, our work in certain areas was limited. Key Recommendations Develop a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems