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Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… As a result of these operating surpluses, the accumulated fund balance exceeded the statutory maximum of 4 percent of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent limit, District … reserves and have continuously increased the amount of fund balance appropriated which has gone unused for the last …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalChoosing a Pension Payment Option – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/choosing-pension-payment-optionChoosing a Pension Payment Option – State Police Plan
https://www.osc.ny.gov/retirement/publications/1518/choosing-pension-payment-optionCity of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Opinion 88-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli … action. To read the officials’ responses and for a full copy of the final report, visit: …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … to the pandemic as well as to eliminate a looming budget gap — spending cuts, new revenues, use of fund balances and … report noted that federal funds are being used to pay for operating expenses typically covered by the General …
https://www.osc.ny.gov/reports/covid-19-february-3-2021XIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of … to receive interest (or be charged interest) will have interest earnings posted or recorded to the fund once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewState Agencies Bulletin No. 2102
… with information for processing the April 2020 and April 2021 Longevity Paymentsfor Long-Term Seasonal Employees. … Date: Effective Date as provided on the spreadsheet Annual Addl Earnings: $500 Goal Balance: Leave blank Time … OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by … and employers are complying with the law. The Department of Labor needs to do a better job investigating complaints … working overtime to keep patients safe." For the period of Jan. 1, 2015 to June 30, 2017, auditors examined whether …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… The latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the … students receive the supports and services that they need and that are supposed to be available. The audit found … are not equipped to provide them with the support they need,” said DiNapoli. “At a time when the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthSchool District Physical Education Compliance (2018-MS-3)
… report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City … of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE … required. Five Boards of Education did not approve their district’s PE plan, as required. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Division of Housing and Community Renewal Bulletin No. DH-39
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible … will satisfy this criteria. 4. No finding of guilt in any Notice of Discipline (NOD) for the previous three (3) years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-39-april-2009-public-employees-federation-pef-and-rentDivision of Housing and Community Renewal Bulletin No. DH-30
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible … will satisfy this criteria. No finding of guilt in any Notice of Discipline (NOD) for the previous three (3) years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-30-april-2008-public-employees-federation-pef-and-rentDivision of Housing and Community Renewal Bulletin No. DH-40
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible … will satisfy this criteria. No finding of guilt in any Notice of Discipline (NOD) for the previous three (3) years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certainVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal … a Mayor and four Trustees. Key Findings Village officials need to improve internal controls over the Village’s time and … oversight of the Treasurer’s financial operations also need to be improved. The Treasurer did not properly reconcile …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of the taxpayers and guarding against favoritism in the award of municipal contracts which are not subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … inter alia , the imposition of benefit assessments). We need not consider, however, whether a town may adopt a local … acting with respect to refuse and garbage districts to award contracts for the disposal of solid waste), the owners …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 1858.1
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksDeposit Central School District - Financial Condition (2018M-204)
… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … B includes our comments on issues raised in the District’s response letter. … Determine whether District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204