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Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… School District is a special act school district located in Dobbs Ferry, Westchester County. The District, which … Key Findings The District has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollState Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Library’s financial operations for the period January 1, 2012 through May 11, 2015. Background The Cheektowaga Public …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136REACH Academy Charter School - Cash Disbursements (2019M-130)
… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of … action. Appendix B includes our comment on an issue raised in the School’s response letter. … Determine if cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130State Agencies Bulletin No. 1929
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 6 members of TRS Plan Type 86 are affected. Background The OT limit for … year 2012-2013 at $15,000. In accordance with Chapter 368 of the Laws of 2018, the OT cap increases each calendar year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialOperational Advisory No. 33
The Office of the State Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code 55220 which was previously titled Shipping has been renamed to Shipping Postage and Mail Services and should be used when shipping any type of package us
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … removal and road repair reserve fund (see Office of the State Comptroller, Ten-Day Bill Memorandum to Counsel to the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … operation to private parties ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People …
https://www.osc.ny.gov/legal-opinions/opinion-88-60DiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… program results.” State law requires state agencies and public authorities to promote the participation of minority- and women-owned business enterprises in their contracts. The agencies and authorities are supposed … target at 28.92 percent. DASNY set an annual goal in each of the four fiscal years 2011-12 through 2014-15, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationOpinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2XIX.2.C Project Activities – XIX. Project Costing (PCIP)
… as well as to set budgets within a project, if desired. Standard activities are a predefined list of Activity IDs for … a Project Type. If a project has a Project Type that has standard activities, then standard activities can be applied for the project. For each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesVI.2.C Budget Journal Transactions – VI. Budgets
… Commitment Control (KK) module, budget journals are used to record the budget control records based upon the enacted … purpose. Budget Journals are used by: State Agencies to establish/maintain budgetary control records for the … denied by either DOB or OSC. OSC BSAO Budgets and Spending to establish/maintain the required budgetary control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Comptroller DiNapoli Releases Municipal and School Audits
… fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of the general fund’s excess fund balance at the end of two …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 2009-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … from voting on such matters. Even if the fire district's code of ethics does not require disclosure, abstention and …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Sullivan County – Time and Attendance (2017M-55)
… State and has a population of approximately 77,500. The District is governed by an elected nine-member County …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mVillage of Walden – Financial Condition (2017M-255)
… appropriately managed the Village’s financial condition for the period June 1, 2016 through September 19, 2017. Background The Village of Walden is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255