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Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17State Contract and Payment Actions in July
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of Cannabis Management … $12.6 million with Howmedica Osteonics Corporation for hip and knee implants and related items at SUNY Upstate …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price of cost of construction Expenses incurred in remodeling, reconditioning or altering a purchased building …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1911
State Agencies Bulletin No 1911
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortValley Stream Central High School District – Capital Assets (2025M-16)
… of capital assets? Audit Period July 1, 2022 – January 31, 2024 Understanding the Audit Area Capital assets are those … inventory system between July 1, 2022 and January 31, 2024. 81 capital assets totaling $455,096 had key information … assets totaling $52,992 had a missing or incorrect asset tag number. Additionally, 18 assets totaling $46,305 could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… acres located in agricultural districts classified as solar electric generation facilities. While agriculture …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesMattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … does not perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Livonia Central School … The former superintendent informed district administrators and staff of products and services provided by vendors that were recruited by, and … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their … are based on self-reported data, also cover 17 cities with non-calendar fiscal years, including the “Big 4” cities of … the AFR and the concerning increase in the number of non-filers. The webpage includes a tool to check the filing …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Agencies Bulletin No. 1350
… This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees … in PayServ with SSA. OSC Actions OSC has created a file of employees with taxable wages for 2014 and compared that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did … state agencies to ensure that all cases, including any cash collected, were properly reported and remitted. The …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… and chemically addicted homeless adults at their 200-bed Jack Ryan Residence. Auditors found the department is not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found … OMH provided adequate reporting on the funds reinvested in CBS under the plan, it can improve on the quality of its …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsVillage of Sherburne – Budgeting (2025M-83)
… Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, … – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial stability, … Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83CUNY Bulletin No. CU-372
… Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired on or after August 1, 2006 will be paid a suppressed salary … code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … request must be made for each of the rows that exist on the employee’s Job Data page. Reporting Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Services and our office, the defendant will now have to answer for his alleged crimes.” The arrest follows a joint …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudReal Property Tax Cap Information - Glossary
… operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 million ( phase …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34