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Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97XII.8.C Payment Intercepts – XII. Expenditures
… AND POLICIES Under certain circumstances allowed by law and when requested by the Business Unit, the Office of … from the Business Unit and offset a portion of that payment to another entity. This section provides Business … Units with guidance on how to request OSC to intercept a payment from a Business Unit and divert it to another entity. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle … To express an opinion on the fair presentation of the Report of Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableWhite Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with third-degree grand larceny … Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I greatly appreciate the work of the Office of the State Comptroller in bringing about this …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeState Agencies Bulletin No. 1476
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop Fee (Code 495) and increase the current amount as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationVendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… the undeliverable addresses. For toll payers to be treated fairly, they must be notified of the amount of payment due to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain … our audit period back to December 31, 2018 to review the dates on which the Town filed its annual financial report (AFR). 1 … Did the Town of Edinburg Town Supervisor Supervisor maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… claims processing system did not properly deny claims from pharmacies for controlled substances that exceeded the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsCUNY Bulletin No. CU-372
… Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired on or after August 1, 2006 will be paid a suppressed salary … code of Pay Rate Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of … request must be made for each of the rows that exist on the employee’s Job Data page. Reporting Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoCUNY Bulletin No. CU-334
… 8/28/06. Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated March 31, 2008. The new rates and other information are contained in a memorandum … adjustments for all other “miscellaneous earnings.” Revised Rate Chart A revised rate chart reflecting the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyState Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new … two. Officials did not establish adequate procedures to ensure the district applied for all state aid for new bus … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits2017 Financial Condition Report – 2017 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York State’s short-term financial condition has improved in recent … New York faces increasing fiscal challenges. The State’s latest financial projections contain projected budget …
https://www.osc.ny.gov/reports/finance/2017-fcrState Agencies Bulletin No. 1490
… Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1490-increased-eligibility-deduction-code-548-omce-special-benefitsState Agencies Bulletin No. 1502
… Questions regarding this bulletin may be directed to the Payroll Deduction Mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1502-increased-eligibility-deduction-code-209-nys-management-confidentialI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with … are made. More information on the relationship between the account codes and statewide procedures can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureTioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Fallsburg Central School District - Fund Balance Management (2020M-12)
… the Board and District officials effectively managed general fund balance. Key Findings The Board overestimated … the Board and District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12