Search
Sandy Creek Central School District – Reserve Management (2023M-43)
… (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) … EBALR is only used for allowable expenditures. Transfer funds improperly maintained in the debt service fund to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTioga Fire District – Board Oversight (2022M-170)
… whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District … Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned … whether the Tioga Fire District District Board of Fire Commissioners Board provided adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Oswego City School District - Separation Payments (2021M-194)
… calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … officials provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Dansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… a volunteer organization located in the Town of Stockport, Columbia County, which contracts with the Stockport Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mState Comptroller DiNapoli Releases School District Audit
… confidentially to officials. Due to the COVID-19 pandemic, with the district‘s increased reliance on a remote learning … and administrative operations, protecting IT assets is critical. Find out how your government money is spent at … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … massacre at Tops Friendly Markets that took the lives of ten innocent people. This is an important step but we must … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Broadalbin – Leave Accruals (2014M-88)
… The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is … Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 million. Key … leave accrual balances are not adequately accounted for and maintained. The Highway Superintendent has not maintained …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Corning – Financial Condition (2020M-13)
… revenues (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for … actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. … The Board should: Ensure the estimates for revenues and appropriations are reasonable based on historical or …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) …
https://www.osc.ny.gov/legal-opinions/opinion-92-39DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… that New York can achieve ongoing balance after decades of structural gaps,”DiNapoli said. “Still, without specific … future surpluses can be achieved, especially if the pace of economic recovery slows. The state needs a long-term plan … revised by 21-day and 30-day amendments. Based on Division of the Budget (DOB) projections, including all proposed …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Agencies Bulletin No. 1749.1
… work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as determined by the facility Eligibility … Status Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract … Location Pay and Inconvenience Pay must end the last day of the contract. 21P teachers will remain Active in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Police Bulletin No. SP-247
… Purpose: The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 Education Payment. Affected … The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentState Comptroller DiNapoli Releases Audits
… to children with disabilities between the ages of 3 and 4 years. For the three fiscal years ended December 31, 2019, … to children with disabilities who are between 3 and 4 years of age. For the fiscal year ended June 30, 2019, Arc Erie …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1991
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain title The new overtime rate shall … Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Audits
… eligible. Further, Civil Service paid CVS Health $170,359 in administrative fees for processing these claims. … (BOE): Use of Federal Funding for Election Technology and Security (2020-S-18) Generally, the BOE has utilized … ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. State …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-audits