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Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… for unused vacation leave which were not authorized by the employees’ collective bargaining agreements (CBAs). …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsComptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsHoneoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District District officials ensured user access controls were appropriate and designed effectively
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members … fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work and … claims before payment. District officials did not provide a response to our audit findings. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123State Comptroller DiNapoli Releases School Audits
… The school’s charter requires school officials to obtain at least three quotes for the purchase of goods over $10,000 …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Brushton-Moira Central School District – Tuition Billing (2023M-158)
… tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not … bill tuition for nonresident foster care students enrolled at the District. As a result, as of September 30, 2023, … for all eligible nonresident foster care students enrolled at the District. Key Recommendations Provide oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Opinion 93-12
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Contract and Payment Actions in September
… Comptroller approved 1,185 contracts for state agencies and public authorities valued at $48.9 billion and approved … in Orleans County. $1.2 million with Hewitt Young Electric LLC for a natural gas standby generator at National Guard … of New York $5.5 million with Plymouth Rock Energy LLC for supply of natural gas at SUNY Downstate Health …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberState Comptroller DiNapoli Releases School Audits
… School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon … as district property for 26 items valued at $144,421. Florida Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … at a post-office located outside the boundaries of a school district may meet the requirements of General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … financial report that was filed with the Office of the State Comptroller was for the 2010 fiscal year, which was … appropriate supporting documentation to claims. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsUtica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/utica.pdfComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … a result, the district’s unexpended surplus funds declined to a deficit of $1.1 million. In addition, the district … borrowed nearly $10 million during the same time frame to meet short-term cash flow needs, incurring $150,000 in …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Massapequa Union Free School District , Ossining Union … fund balance was not used. Auditors also found three of the district's six reserves may be overfunded. Ossining … that exceeded actual expenditures by a total of $23.7 million, which resulted in appropriated fund balance …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1East Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this … Central School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter … realistic revenue estimates and appropriations based on historical trends or other known factors, such as recent …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdfCSEA-Hourly-to-Annual-Promotion-Calculation-Guide
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/2230-CSEA-Hourly-to-Annual-Calculation-Attachment-Guide.pdfCSEA-NS-to-Grade-Hourly-Service-Calculations
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/835.1%20CSEA%20NS%20to%20Grade%20hourly%20service%20calculations.pdfOpinion 95-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of … the provisions of Education Law, §3604(5)(b), as added by chapter 82 of the Laws of 1995, provide a "grace period" …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 98-21
… MUNICIPAL LAW, §§119-o, 122-b, 209-b; TOWN LAW, §176(22): Although a town is authorized, pursuant to section 122-b … Law, §122-b[1-a][a], [b]; Public Health Law, §3001[6], [7]). Under section 122-b(1) a town, having determined to … would be provided by a private ambulance company. 3 December 3, 1998 Joseph L. Latwin, Esq., Attorney Somers Fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-21