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Elwood Union Free School District – Electronic Transfers (2014M-133)
… the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. Background The … fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mRondout Valley Central School District – Fixed Assets (2023M-36)
… on the District’s inventory list. Obtain authorization to dispose of fixed assets before disposing them. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Agency is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare … recovery of previously granted benefits if job creation goals, economic goals or other terms of the project agreements are not met. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… annual financial reports with OSC within 60 days after the close of the fiscal year. Review bank statements, canceled … exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by … collections totaled $1.76 billion, up $26.1 million from the same time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York City,” …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: 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-novemberState Agencies Bulletin No. 2028
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … BU78, or BU79 position on the payment effective date; and Has thirteen (13) complete pay periods in such grade in … Advance, Promotion Recalculation, or Increment Code Update when they return to the payroll. In addition to entering the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesDiNapoli: Regional Land Banks Fighting Urban Blight
… been allocated. Unfortunately, out-year budget projections paint a pessimistic picture of land banks’ long-term …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Avoca Central School District – Payroll (2025M-14)
… Our methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to … New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases Municipal Audits
… and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… District , Sauquoit Valley Central School District , Sharon Springs Central School District and the South Mountain … of approximately $200,000 for the 2015-16 fiscal year. Sharon Springs Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-303
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtSUNY Bulletin No. SU-311
… the payments, campuses are required to complete a roster identifying employees who will receive a July 2020 … all retroactive adjustments will be paid in the most current campus. If an employee receives a payment and has … the retroactive adjustments will be paid in the most current campus of the Employee Record Number in which the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyOther Bulletin No. 38
… for a salary increase of two percent (2.00%) for fiscal year 2016-2017 effective 04/01/2016 and two percent (2.00%) for fiscal year 2017-2018 effective 04/01/2017. Effective Date(s) The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilState Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: Department of Health: Fiscal Oversight and Monitoring of AIDS Institute … Authority had not fully complied with the terms of the ancillary agreements, which included an obligation to provide … service costs, including bonuses and employee fringe benefits; $16,578 in overstated expenses; $12,911 in …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… for Health Homes to ensure effective delivery of services, nor had it used all available data and measurements … our examination period for Railroad Protective Liability Insurance totaling $16,659 even though WSP is contractually … The contract required Tidal Basin to submit staffing and travel plans for the deployment of consultants. Despite this …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: Department of Health: Fiscal Oversight and Monitoring of AIDS Institute … Authority had not fully complied with the terms of the ancillary agreements, which included an obligation to provide … service costs, including bonuses and employee fringe benefits; $16,578 in overstated expenses; $12,911 in …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits