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Public Authorities – 2021 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including rates, … governmental financial assistance and support is provided for operating and other expenses. In 2020, public authorities … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesHigher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… County) District officials did not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. District inventory records did not list 45 … result, budgets were not entered into the financial system and financial transactions were not properly captured. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… welfare and other government-funded benefit payments for the period January 1, 2011, to March 1, 2013. Background An individual’s eligibility for social welfare benefits may change for many reasons, including incarceration. Several programs …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Elementary and Secondary Education – 2022 Financial Condition Report
… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation … school budgets proposed for SY 2022-23, property tax levy increases averaged 1.7 percent, compared to a 1.4 percent …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOperational Advisory No. 29
… that are returned and/or need to be reissued. The reason for these changes is to increase efficiencies and reduce the time required for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July 1, 2025 , the following changes …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspState Agencies Bulletin No. 894
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in the … Service Employees Association and provides for a General Salary Increase and an increase to Longevities. Effective … returns from leave. OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 1 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilDiNapoli Statement on Executive Budget Proposal
… made. Still, there is much work to be done. The challenge for the state is to align spending with revenue while still … needs of New Yorkers and local communities. Funding for these initiatives is contingent on the strength of the economy and federal assistance. Governor Cuomo’s call for comprehensive campaign finance reform and public …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … has almost 200 members. The adopted general fund budget for 2014 totals approximately $4.23 million. Key Findings The … have a capital asset policy and procedures to be followed for constructing and reconstructing capital assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… from 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by … Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … reducing property taxes. Adopt reasonable budget estimates for appropriations. Establish leave benefits by an employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsMore About This Retirement Plan – Police and Fire Plan
… rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planHolland Patent Central School District – Access to the Student Information System (2016M-326)
… information (PPSI) in the student information system (SIS) for the period July 1, 2015 through July 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 … District officials granted unnecessary permissions for changing student grades, assuming accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemEast Islip Public Library – Cash Receipts (2017M-223)
… properly collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $4 million. … Key Findings Library staff did not issue adequate receipts for all collections. Library staff did not properly account …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Accounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some … that do business with the State offer rewards or points for certain purchases that can be redeemed for other benefits, such as additional goods, services, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the … 31, 2015. Background The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, … which operates one school with approximately 275 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Morrisville-Eaton Central School District – Online Banking (2017M-98)
… The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has approximately 660 … online banking transactions. Not all employees involved in the online banking process have received Internet security …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Somers Central School District – Fixed Assets (2016M-74)
… Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74