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Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to purchase food totaling approximately $1300 for the Superintendents private personal event Without the Superintendents involvement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Calls for Reforms to State Fiscal Practices
… New York State Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including … said. “The Governor and the Legislature deserve credit for putting the state on stronger financial footing, but it … justification or identifying how projects were selected for funding. DiNapoli’s proposal would prohibit lump sum …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending … years ahead. However, the city’s ability to cut spending is limited to what it has discretion and control over, … very real fiscal and operational challenges. The city is limited in where it can make adjustments, and all …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… were being fully taxed.” Local sales tax growth in 2022’s fourth quarter (October to December) increased by 8.8% over the same quarter of 2021, which was similar to the year-over-year rates seen … As the pace of inflation moderated in the third quarter (July to September) and fourth quarter, however, so did …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022CUNY Bulletin No. CU-722
… The determination provides for a 1.5% salary increase to hourly and annual rates effective 11/14/2021. The rate chart and additional … 1.5% salary increase may be submitted in Institution pay period 17C, paychecks dated 11/18/2021. The Theatre Tech …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… with fiscal years ending between Feb. 28 and July 31. DiNapoli’s office evaluated the fiscal health of 522 … which predominantly have a fiscal year ending on May 31, based on self-reported data for 2021. The scores also … score of 75. The villages of Addison (Steuben County) and South Dayton (Cattaraugus County) were also in “moderate …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesCUNY Bulletin No. CU-296
… to, adjustments for the Scaffolding, Spray Painting, Decorating, Fire Escape, and Taping rates (earnings codes: … If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… towns and villages. These charts, which are updated daily, show: Counties with the highest responses rates … and Village of Saltaire (6.6 percent). DiNapoli released a report back in January that showed New York paid $26.6 … Census Response Rates - The Time to Act is Now February Report on Census (available in other languages): Census 2020: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsUnified Court System Bulletin No. UCS-304
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … following Chapter Laws, increments are to be processed for all eligible employees. Pursuant to Article 2, Section 37.3 … complete pay periods of service in their current grade during the fiscal year and have been rated at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsNormal Retirement – Article 14 Benefits
… 62. With at least 22 years of service credit, you can apply for normal retirement regardless of your age. The normal retirement benefit equals 50 percent of your FAS. When you turn 62, the normal retirement benefit is … Retiring with 25 years of credited service and a $60,000 FAS Estimated primary Social Security benefit = $12,000 50 …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… did not adequately monitor and evaluate the performance of businesses receiving assistance from the Agency. Key … that allows for the recapture of financial assistance if businesses fall short of their performance goals. Monitor … agreements. Verify that the employment data that businesses report annually is accurate, evaluate performance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andMonroe County – Golf Course Contract Management (2014M-111)
… January 1, 2012 through February 13, 2014. Background Monroe County is located in western New York on the south … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by … the Company received approximately $160,800 in revenue and received approximately $19,700 in foreign fire insurance … card purchases. The treasurer did not maintain complete and accurate records to account for all of the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… to determine whether controls were adequate to ensure that financial activity was properly recorded and reported and … Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer … claims prior to payment. Key Recommendations File annual financial reports with OSC within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Vestal Central School District – Financial Condition (2014M-08)
… assess whether the Board and District officials developed reasonable budgets for the period July 1, 2012 through … Findings The Board and District officials did not develop reasonable budgets. Revenue estimates were generally close to … Key Recommendations Develop and adopt budgets that include reasonable estimates for expenditures and the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Elwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of salaried employees, professional development hours or substitute employees’ days worked. The payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationIrvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able … Consider the risk of allowing users to access personal email through external mail servers and amend the email …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… years. District officials did not use any of the available money in the debt service fund to reduce debt service … funds in a manner that benefits District residents. Use money in the debt service fund to make debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138