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Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceAccounts Payable Advisory No. 13
… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or … created in SFS. Agencies are instructed that failure to utilize voucher matching is unacceptable and that this … e-mail [email protected] . OSC will continue monitoring to ensure compliance with best practices and to assist …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mGreenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Town of Stuyvesant – Procurement (2017M-54)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 through November 15, 2016. … The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled approximately $468,000 and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show fiscal discipline and improve …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesWest Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance … even though there was statutory authority only to provide group life insurance. Key Recommendation Review … life insurance policies and consult with District counsel to take steps to ensure that all insurance policies are …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Lackawanna City School District - Tuition (2019M-59)
… for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 … schools. Key Recommendations Review tuition invoices to ensure charges are calculated correctly and supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Opinion 88-22
… may restrict the use of the facilities of a park district to district residents. You state that the town is … also ask if the town may restrict the use of such parks to town residents. Town Law, §198(1)(a) provides that a town … the expenses of a sewer district project must be limited to those costs necessarily incurred or occasioned by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli Report Highlights Regional Education Trends
… York City spent $27.1 billion in 2004-05, which increased to $37.6 billion in 2014-15. When adjusted for inflation, … greatly across the state and can be largely attributed to regional cost differences. DiNapoli's report noted that … student enrollment declined 7.6 percent, from 1.8 million to 1.67 million. The Southern Tier experienced the sharpest …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… stress and Newfield was ranked in moderate fiscal stress. No school districts were in the second level, or moderate …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School District Audits
… school billed tuition totaling $12,600 for three students to the incorrect district of residence and underbilled four … providers who were paid $128,205. Officials referred to these providers as proprietary services because they were … limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases State Audits
… In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months later, the LDC claimed the remaining $48,750 of the contract amount. To receive the second claim, the LDC needed to demonstrate that the entire $65,000 in expenses was …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOpinion 98-11
… holiday, the penalty-free period is automatically extended to the next business day and a real property tax payment … special or local law. Real Property Tax Law, §925 relates to real property tax payments made by mail and provides that, … States Post Office, the payment, upon delivery, is deemed to have been made on the date of the United States postmark …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… approved as members of the fire company and are subject to call for whatever duties may be assigned under the rules … of the fire company and that its primary function is to provide supplemental services to the fire company, i.e. fund raisers and refreshments at …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli said. … Trusts. The estimated average contribution rate for participating employers in the ERS will decrease in SFY … of payroll. The estimated average contribution rate for participating employers in the PFRS will remain at 23.5 …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … district officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors … also did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits