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Office of Operations: 2025 Virtual Fall Conference
… Add to Outlook Presentation (PDF) 2:00 – 3:00: SFS Troubleshooting Tips and Reminders This course will provide …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedGermantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… state and city budgets.” Securities industry performance is traditionally measured by the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now 132 member firms, down from … expenses by 2.1% over the previous year, which is less than the rate of inflation. It is likely that the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022State Comptroller DiNapoli Releases School District Audits
… by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. … budget. In addition, district officials have not developed a long-term financial plan or a comprehensive reserve fund … written multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … were adequately supported and properly allocated. Except for minor discrepancies, which auditors discussed with … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsSherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92DiNapoli Announces 2019 Fiscal Stress Scores
… Designated in “moderate stress” were the cities of Glen Cove (Nassau) and Little Falls (Herkimer) and the towns … and the towns of Colonie (Albany), Dayton (Cattaraugus), Glen (Montgomery), and Moira (Franklin) were identified as …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresAccrued Payments and Leave Credits – When Employees Retire
… the page, use this interactive tutorial: This interactive image is intended to help explain the Accrued Payments and …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsControls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … Insurance system and to comply with selected portions of the New York State Information Security Policy and … the unemployed, and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… retirement benefits while remaining a public employee is informally known as "double-dipping," and is prohibited under state law with few exceptions, none of …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… not always easy for school districts across New York to bring fresh, locally produced foods to their students,” DiNapoli said. “We’ve seen many successes on the local level across New York. Local communities and … outlined in my report to strengthen these programs to bring more food from local farms to school cafeterias.” “We …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in monitoring Charter Communications Inc. and other utilities … track service reliability and imposed only four penalties in four years. “When New Yorkers flip on the lights, log in or make a call, they should be confident that someone is …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls to ensure … July 1, 2013 through May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for assessing … using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… accounts. He also made payments to his wife’s credit card and purchased items from various retailers. The theft … attempted to make a purchase with the department’s debit card and it was declined due to lack of funds. Fire …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… subsidiaries reconcile the logs to the corresponding fuel supplier invoices; Work with the supplier to ensure the fuel pump gauges function properly; …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programOversight of Child Protective Services (Follow-Up)
… of certain issues across multiple LDSSs indicated problems that should be addressed statewide rather than on a … Key Findings OCFS has made some progress in addressing the problems identified in our initial audit report. Of the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followSUNY Bulletin No. SU-342.2
… This Bulletin Supersedes Payroll Bulletin No. SU-342.1 Purpose: The purpose of this … BU08 cannot utilize this leave until they have been on the payroll for at least six months. For academic employees or … one semester shall be equal to six months on the payroll. For additional information, please refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… totaled $55 billion, exceeding prior year collections by $1.3 billion or 2.4 percent. PIT collections exceeded the latest projections by $1.9 billion and initial projections by $5.9 billion, even … use taxes, which include sales tax receipts, totaled $16.1 billion, falling short of prior year totals by $1.9 billion …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 … School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing