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Port Byron Central School District – Financial Condition (2014M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through October 22, 2013. … with approximately 1,000 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Accounts Payable Advisory No. 12
… characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports … digit month and the two digit year in the invoice field of a voucher. There should not be any letters, special … special characters eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldLewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s … The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Gowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… employment contracts (contracts), consider negotiating with the various unions and individuals to exclude … parent employed by the District. District officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsGlenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … or approved them. Four claims totaling $2,267 did not have sufficient supporting documentation. Although fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All … or Master contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the contract on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Comptroller DiNapoli Statement on 2025 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better … Asylum Seeker Spending Report Update on New York City Staffing Trends (May 2024) New York City Industry Dashboards …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressOther Bulletin No. 41
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-41-april-2018-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1574
… Purpose To provide agency instructions for processing the 2017 Institution Teacher Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – … work Summer Session in 2017 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1574-2017-summer-session-payments-institution-teachersSUNY Bulletin No. SU-136
… will remain on the payroll in their regular positions and will continue to be paid. Summer Session Payment … Session on the Time Entry Page Enter the earnings begin and end dates. Enter the total amount of the Summer Session … Exception: For a CAL employee who works Summer Session and is terminated as a CAL prior to 9/01/07 and paid a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsOpinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … the giving of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also … submission of written applications. A license fee imposed in the exercise of police powers may only be such amount as …
https://www.osc.ny.gov/legal-opinions/opinion-92-20State Agencies Bulletin No. 1996
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at a DOH facility. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 90-22
… discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A municipal water utility is not required by Public Service Law, §117 to pay interest on consumer deposits …
https://www.osc.ny.gov/legal-opinions/opinion-90-22State Agencies Bulletin No. 1440
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2016 calendar year. Affected Employees All Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1440-2016-sefa-state-employees-federated-appeal-campaignComptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… nearly $60,000 to shop on eBay and Amazon.com and pay divorce expenses, as well as collecting nearly $13,000 in … unearned salary, according to an audit and investigation by DiNapoli’s office. The findings were referred to Suffolk … County District Attorney Thomas J. Spota, who conducted a further investigation last year. “Brosnan was entrusted …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today by … includes all counties, towns, fire districts, 44 cities and 10 villages. “Local government officials need to brace … (which have fiscal years beginning July 1) could range from a loss of $182.7 million, assuming a factor of 0.73 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016State Agencies Bulletin No. 1558
… Purpose To provide agency instructions for processing the 2017 Special Assignment to Duty Pay. Affected Employees Employees of the Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1558-2017-special-assignment-duty-pay-public-employees-federation-pef