Search
Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mState Comptroller DiNapoli Releases Municipal & School Audits
… officials spent $300,884 more than budgeted over the last three completed fiscal years. The board also did not develop … but did not effectively manage the program. During the 17-month audit period, the district earned $539 from money on … County – Financial Condition The North Chautauqua County Water District (district) board, county legislature and other …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-9
… bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation … payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to … was already paid. The governing board of the industrial development agency, in fixing the executive director's total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal & School Audits
… period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average monthly … the village may have earned an additional $148,755 in interest earnings. Village officials did not: solicit … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2009. Background KTI, a privately-owned company located in New York City, provides special education … space with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City … business relationships, program modifications for business location) and ensure that costs reported on the CFR comply …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualDiNapoli: Rural Counties Face Shortage of Health Professionals
… in New York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist … designated as Health Professional Shortage Areas for primary care, dental and mental health; all 16 counties … of medicine. On average, the 16 rural counties have four primary care physicians per 10,000 people – a ratio that is …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Agencies Bulletin No. 1924
… of 2019 provides for a salary increase of two percent (2.00%) for fiscal year 2020-2021 and includes the April 1, … of this payment. * The IOLA Board of Trustees authorizes a 2% salary increase for 2020-2021 for all eligible Management … with the New York Retiree Indicator checked in Modify a Person who receive the retroactive payment. Recipients of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseVillage of Monticello – Board Oversight (2013M-226)
Village of Monticello Board Oversight 2013M226
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Other Bulletin No. 60
… Other Bulletin No 60 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use … checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfComptroller DiNapoli Releases Municipal Audits
… Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and … of the 2015 budgeted appropriations as of the end of 2014. In addition, the board has not formally established capital … County) The library has accumulated more than $750,000 in private funds as of the end of 2014 and it has no formal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores
… In April, DiNapoli announced that 12 local governments with non-calendar fiscal years were designated in stress. … revenues helped to put local governments on solid fiscal ground in 2021,” DiNapoli said. “Still, municipalities … concern and sales tax growth is slowing in many areas. With the end of extraordinary federal aid, and a possible …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and accountability for our local …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide adequate oversight … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44City of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109CUNY Bulletin No. CU-721
… Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic Sciences 015995 Asst Med Prof Basic Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… are prepared economically. The District’s productivity level for meals per labor hour (MPLH) is below industry …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mMineola Union Free School District – Competitive Quotations (2015M-313)
… The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable contracts are used, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313