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Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Walton Central School District - Fund Balance (2019M-209)
… fund balance totaled over $1.4 million, exceeding the statutory limit by approximately $590,000 or 2.7 percentage … fund balance, it totaled over $2.1 million, exceeding the statutory limit by approximately $1.3 million or 6 percentage … operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Monticello Central School District - Fund Balance Management (2020M-2)
… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Yorktown - Information Technology (2020M-16)
… and communicate the plan to officials and employees. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16State Police Bulletin No. SP-221
… Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New … the enrollee’s gross earnings. The biweekly cap of $52.69 and the annual cap of $1,370.00 remains unchanged. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceAltona Fire District – Claims Auditing (2016M-162)
… District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The … supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure … to approving the claims for payment. Ensure that the audit and approval of claims for payment is adequately documented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor … spending is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTown of Harrison - Budgeting Practices (2018M-142)
… - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 … fund balance. Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … Schenectady County Community College Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly … to the School District’s claims auditor. Compensatory time and vacation leave was not always accrued and paid in … officials should review leave accrual records for full-time and part-time employees for compliance with applicable …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186CUNY Bulletin No. CU-584
This bulletin notifies agencies of an automatic Union Dues and Agency Shop Fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateCUNY Bulletin No. CU-198
… 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency action is necessary. … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Accounts Payable Advisory No. 75
… Operations (GFO), Chapter XI-A, Section 4 – Procurement Card Use . Guidance: A reminder to agencies that the PCard … contracts or PAs. Please see Section XI-A.4 – Procurement Card Use for additional guidance on this topic. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the general …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158West Niles Fire Company – Financial Activities (2017M-205)
… to ensure financial activity was properly recorded and reported and money was safeguarded for the period January 1, 2016 … is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Divorce – Regional State Park Police Plan
… The New York State Court of Appeals has determined that retirement … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – En-Con Police Officers Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate … may also be revoked. For more information on how your pension benefits may be affected by divorce, consult your …
https://www.osc.ny.gov/retirement/publications/1822/divorce