Search
East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomVillage of Monticello – Board Oversight (2016M-337)
… of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for … approximately 6,500, is governed by an elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal … are not completed accurately and in a timely manner. The Board has not established any policies or procedures to …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… most important needs, including education, public safety, health and mental health care, among other priorities. “The Governor and the … forth proposals to bring comprehensive and binding debt reform that will ensure more responsible debt decisions and, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… has been resilient amid rising interest rates, inflation, and global turmoil, but markets have been turbulent. This … generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the … Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity (14.61%), real estate …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background Our initial … of alcohol and substance abuse. We audited $8.4 million in payments made to the two contractors, and found that …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … depending on the preferred payment method in the employees payroll information in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… five towns in Cortland County. The District is governed by the Board of Education, which comprises seven elected … billing for various reimbursements due to the District. As a result, the District lost out on at least $52,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 … through September 30, 2013. Background The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany … Cohoes Housing Authority Internal Controls Over Payroll 2013M373 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… select special education programs in-house. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Operational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … review, or Auto Denied (denial reason will be noted in the comments) Agencies must attach all supporting …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeChenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the District’s general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nichols – Financial Condition (2013M-50)
… five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for local government … The Office of the State Comptroller has developed five new 10minute Tech …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsTown of Gorham – Budgeting (2023M-181)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance … given property taxes were levied in the TOV funds. An excessive $1.5 million of unrestricted fund balance was … estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181City of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 1277
… lifeguard titles of the Office of Parks, Recreation and Historic Preservation, the Staten Island Developmental … Unit (PSNU) who are included in Bargaining Unit 68 and meet the eligibility criteria. 001269 – Lifeguard 001270 … Increases will be paid using the following effective dates and check dates: Effective Dates Year Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesOpinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Agencies Bulletin No. 327-A
… Date(s) The payment will be processed in a separate check in payroll period 6 Lag, check dated 7/11/02, for employees in Institution agencies … to the NYS Health Care Spending Account for qualified, un- reimbursed medical expenses. For additional information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/327-2002-productivity-gain-program-lump-sum-payments-employees-represented