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Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity … employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsCity of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2State Agencies Bulletin No. 923
… Pay amounts: Additional Pay : FIE - Inconvenience Full Evenings (replaces Earnings Code IPF ) AFE - Adjust Inconvenience Full Evenings (replaces Earnings Code AIF ) FIN - … Inconvenience Full Nights (replaces Earnings Code AIF ) PIC - Inconvenience Part (replaces Earnings Code IPP ) APC - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesOpinion 2003-7
… trust, park land trust moneys, as a rule, may be expended only to acquire additional park land or to construct, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Nyack Union Free School District – Reserve Funds (2014M-185)
… of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … with approximately 2,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $75 … enough to pay the District's average unemployment claims for approximately seven years. Key Recommendation Routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Audit FollowUp 2013M141F …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fYork Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., of the Columbia office handled …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentCity of Fulton – Fiscal Stress (2013M-310)
… During that period, the unexpended surplus funds remaining at year end declined 84 percent − from $841,747 in 2010 to $136,068 at the end of 2012 − leaving the City with little cushion for managing unforeseen events. Key Recommendations Adopt a policy setting forth the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully doubledipping and receiving state retirement benefits to which she was not entitled She agreed to pay back those benefits with interest as part of a pretrial diversion agreement
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsTown of Guilderland – Information Technology (2025M-61)
… use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day operations and access and store information collected … use, access and loss. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61SUNY Bulletin No. SU-183
… Purpose To provide instructions to agencies for processing United University Professions (UUP) … between the State of New York and UUP and provides for Discretionary Salary Increases for UUP BU 08 employees. Payment of the increase is at the … To provide instructions to agencies for processing United University Professions UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… improvement over the past four years. As of mid-2018, only four counties — Clinton, Putnam, Rockland and Suffolk — …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Glossary
… of New York,” then “ABP Abandoned Property”). Account A record of financial transactions for individuals, such as … held by the New York State Comptroller. Claimant Services Is comprised of several areas that process claims. Compliance … industries are required to publish in newspapers based on what property types are unclaimed. Electronic Reporting ( …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… term, interest free financing, clean water project only) Purpose: To provide short term financing for clean …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsGranville Central School District – Fund Balance (2016M-114)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114State Police Bulletin No. SP-216
… Pay page with an effective date of 04/01/2021 and increase the amount from $1,720 to $1,754 for all employees … in BU62 receiving Supplemental Location Pay in Location of NYC, Rockland and Westchester. Earnings Code: SPL Effective … after processing of the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedSmithtown Central School District – Capital Projects (2016M-202)
… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools with approximately 9,700 students, is governed by an elected … Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… Town of Seneca Fall’s (Town) progress, as of July 2022, in implementing our recommendations in the audit report released in March 2019. Background The … Supervisor and four Board members. Results of Review Based on our limited procedures, the Town made progress …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… town seneca falls financial management audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-f