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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… for all three fiscal years we reviewed. District officials have not created multiyear financial or capital plans. The Board has not established any formal policy for funding and using reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306State Agencies Bulletin No. 1882
… of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCanaseraga Central School District - Financial Management (2019M-104)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … the use of reserves. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Albion Central School District – Budgeting (2016M-80)
… Genesee County. The District, which operates three schools with approximately 1,880 students, is governed by an elected … and the use of fund balance in the annual budget. Comply with the District’s reserve fund policy and use the excess amounts in reserve funds, in accordance with applicable statutory provisions, in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… rents. Segregate rent collection duties among employees or ensure that Authority officials provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by the federal General Services …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Camden Central School District – Financial Condition (2016M-51)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … not effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … with realistic estimates of expenditures. Develop a plan to use excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Cuba-Rushford Central School District – Financial Management (2015M-125)
… Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Port Byron Central School District – Financial Condition (2014M-71)
… Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, operates two … fiscal years but the fund balance actually increased by nearly $1.4 million. District officials have not created a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71New York State Payroll
… NYS Payroll Online View your pay statement, opt out of receiving … and change your tax withholdings. Payroll History Requests For payroll requests and prior service history requests, … [email protected] State Payroll Officers Payroll Bulletins All State Agencies City University of New York …
https://www.osc.ny.gov/state-agencies/payrollDiNapoli Announces State Contract and Payment Actions for November
… Preservation $7.3 million revenue contract with Jones Beach Adventure Excursions LLC to provide an outdoor recreation concession at Jones Beach State Park. $6.5 million with Economy Paving Company, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberState Agencies Bulletin No. 979
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/979-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1918
… 07/15/2021 paycheck. Eligibility Criteria Employees who have received or currently receive EXD, on or after … Annual Addl Earnings: $3,825 OSC will automatically update any eligible subsequent rows. Automatic Retroactive … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Comptroller DiNapoli Releases Municipal Audits
… who overpaid their taxes. However, only a limited number of taxpayers received their refund since 2021. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits