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Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of … of Commissioners is comprised of seven Commissioners: five appointed by the City Mayor and two elected by the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316State Police Bulletin No. SP-41
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date Payment will be made in a separate check Administration pay period 4L, check dated … Contract Provisions and Eligibility Criteria Chapter 8 of the Laws of 2001 provides that employees who are active in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeTown of Deerpark – Budget Review (B17-6-17)
… State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … for overhead services. The City complied with the law by adopting a local law to override the State’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… P. DiNapoli. “The foreclosure crisis is far from resolved, and there are still too many people losing their homes,” … to get worse. Foreclosed properties displace families and weigh heavily on local communities, reducing property values and eroding tax bases. We must continue efforts to help …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Agencies Bulletin No. 891
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 Background Chapter 114 of the Laws of 2008, Article 8, Section 131.6 of the Civil … if the employee: has completed one (1) year of service in such grade by April 1, 2009; and did not receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/891-april-2009-performance-advances-graded-and-ns-equated-grade-employeesAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… which is the primary agency responsible for overseeing the state’s transition to NG911, is years behind schedule on … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The transition to Next … unsure how they were supposed to plan for the upgrade or fund it. Despite the delays in NG911, state, county, and …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the … The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332North Collins Central School District – Financial Management (2016M-189)
… the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andNorth Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … to attend one of four other school districts, is governed by an elected three-member Board of Education. The District’s … 2014-15, the District overestimated expenditures by a total of more than $1.4 million (or 19.6 percent). Due to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Village of Maybrook – Water Operations (2013M-121)
… audit was to examine internal controls over the Village’s water operations for the period June 1, 2010, through … of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for the fiscal year ended … fees. Key Findings The Village’s internal controls over water operations need to be improved. The water clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Unified Court System Bulletin No. UCS-180
… Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Background Chapter 567 of the Laws of 2010 created the Special Commission on Judicial … has recommended that all NYS Judges receive phased-in salary increases over the next three fiscal years …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-290.1
… meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth Judicial District Court Employees Association G9 Citywide Association of Law … Unified Court System Bulletin No UCS2901 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2901-april-2020-state-new-york-unified-court-system-retroactiveCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… properly. Check your DOL Employer Account Balance and then calculate the balance yourself: Take the account balance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costs