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State 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 Hochul comes at a time of continued economic growth … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTown of Harrison - Budgeting Practices (2018M-142)
… Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … From 2013 through 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of … 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142CUNY Bulletin No. CU-584
… To notify agencies of an automatic Union Dues and Agency Shop Fee increase. Affected Employees Employees represented … biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from $28.11 to $28.66. Agency Actions … 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
… Background DC 37 sends a file to OSC to start, change and cancel these deductions. No agency action is necessary. …
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
… to capture year-to-date or life-to-date PCard expenditures on 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-0XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
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
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial Bureau , and review the Divorce and Your Benefits page of our website. …
https://www.osc.ny.gov/retirement/publications/1867/divorceDivorce – En-Con Police Officers Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial Bureau , and review the Divorce and Your Benefits page on our website. …
https://www.osc.ny.gov/retirement/publications/1822/divorceMerrick Union Free School District – Financial Condition (2016M-240)
… July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of … Merrick Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an elected seven-member Board of Education, … with operating the Tuscarora Indian School, and there is at least an 18-month lag before the District receives …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… Develop, adopt, distribute and periodically review and test a comprehensive IT contingency plan. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationKings Park Central School District – IT Asset Management (S9-22-13)
… were not conducted, IT equipment was susceptible to damage from a water leak in a server room ceiling and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… years, which is approximately three and a half times the statutory limit. The Board has not adopted a multiyear … amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Glens Falls Common School District – Financial Condition (2015M-66)
… District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and … the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic budgets and … audit school district fund balance management afton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18