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Horseheads Central School District – Financial Condition (2016M-138)
… schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted … to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated fund balance from the prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 3% in November
… into consideration when budgeting for future sales tax revenue.” In November: New York City’s collections totaled … by County and Region Related Report Third Quarter 2024 Local Sales Taxes … Local sales tax collections in New …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberUnified Court System Bulletin No. UCS-304
… Increment as indicated below: Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: S9 DR, F8, G9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsOpinion 91-43
… TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk … asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Village of Fort Plain – Leave Benefits (Montgomery County) Village … or supported by village records. As a result, 133 hours of accrued comp time, valued at approximately $4,600, was not … time and attendance records. In addition, 33 hours of comp time and eight hours of personal time, valued at …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Avoca Central School District – Payroll (2025M-14)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay … individual employee contracts and board-established rates. The payroll clerk is responsible for entering and … million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Unified Court System Bulletin No. UCS-181
… The report identifies the reason the employee’s salary was not increased with one of the following messages: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-181-april-2012-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 2028
… salary, such as OT for Annuals (Earnings Code OTA) and Holiday Pay (Earnings Code HPA), resulting from payment of … Payroll Deduction mailbox. … State Agencies Bulletin No 2028 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesComptroller DiNapoli Releases School Audits
… Union Free School District , Extra-Classroom Activities , Greenwich Central School District , Hauppauge Union Free … through 2014-15. District officials also overestimated health insurance, contractual special education and certain … must obtain supervisory approval before working overtime hours, the district does not have adequate procedures in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Ulster County – Financial Condition (2014M-27)
Ulster County Financial Condition 2014M27
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Unified Court System Bulletin No. UCS-303
… End Adjustments for Judges and Justices of the Unified Court System, and to provide instructions for reporting … Judges or Justices who serve the entire calendar year or a portion of the calendar year at more than one salary. To … 2021 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtNassau County – Contract Approval Process (2012M-192)
… was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for … of the 22 contracts subject to the County Charter 45-day approval process exceeded the limit from two to 111 days. …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … grade and then pays tuition for its students to attend one of four other school districts, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… city to build reserves and other budgetary cushion, but many of the potential fiscal issues facing the city remain … The city faces substantial fiscal risks in the coming years that will require fiscal discipline and preparation. … revenue enhancement, cost efficiencies and savings, track how its services are delivered amid changing staffing levels …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances