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Sackets Harbor Central School District – Financial Condition (2016M-89)

… November 30, 2015. Background The Sackets Harbor Central School District is located in the Towns of Adams, Henderson … in Jefferson County. The District, which operates one school with approximately 450 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Willsboro Central School District – Financial Condition (2015M-362)

… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

City of Niagara Falls – Financial Condition (2017M-170)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Randolph Central School District – Financial Management (2014M-20)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through … Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

NY Full-Time Equivalent Employees Dashboard

… hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard

Operational Advisory No. 6

… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-reminders

State Agencies Bulletin No. 1972

… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New York State Deferred … from $19,500.00 to $20,500.00. An additional deferment is available to employees age 50 and over remains unchanged …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022

New Hartford Central School District – Payroll (2021M-149)

… complete report - pdf ] Audit Objective Determine whether New Hartford Central School District (District) officials … compensating controls over the payroll clerk who could add new employees to the financial system and was responsible for … planned to initiate corrective action. … Determine whether New Hartford Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Accounts Payable Advisory No. 27

… has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Contract) Date services are completed. Contract payments Payment dates specified in contract; if none specified, then …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-date

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting vehicles for the period January 1, …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Union-Endicott Central School District – Financial Management (2016M-100)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Alden Central School District – Financial Management (2016M-372)

… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … approximately $33.9 million. Key Findings The Board and District officials did not prepare accurate budgets for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372

State Agencies Bulletin No. 1877

… maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar … remain the same at $19,500.00. An additional deferment available to employees age 50 and over remains unchanged at … The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021

Town of Canton - Compensation and Benefits (2018M-159)

… The Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April … provided during this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or … and employees. Implement procedures to ensure that all salaries and benefits are provided to officers and employees …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Village of Mount Morris – Treasurer’s Office (2013M-65)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

NYS Common Retirement Fund Announces Second Quarter Results

… The New York State Common Retirement Fund’s (Fund) overall return … 2016, with an estimated value of $184.5 billion, according to New York State Comptroller Thomas P. DiNapoli. … across several asset classes had positive returns during a solid quarter,” DiNapoli said. “Our long-term perspective …

https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-results

NYS Common Retirement Fund Reports First Quarter Results

… 2020, with an estimated value of $216.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “One of the … in modern history lifted the Fund’s value well above what it was at the close of the state fiscal year and restored …

https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-results

DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional

… the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … P. DiNapoli regarding the request from the City of Troy for clarification regarding the use of public funding to … proud that our initiative has helped address this issue for Troy and municipalities across the state by unlocking …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional

State Agencies Bulletin No. 2243

… Name (Name the check is issued to) Invoice Information  Payment Amount  Voucher in SFS  Vendor ID  Vendor Description … Payroll Reissued Checks (State Payroll stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check has been stopped at the bank) Stale Dated Payment (check has been returned to OSC as undeliverable)  …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-report

State Agencies Bulletin No. 2243.1

… Name (Name the check is issued to) Invoice Information  Payment Amount  Voucher in SFS  Vendor ID  Vendor Description … Payroll Reissued Checks (State Payroll stop/reissues) Payment Status Paid (check has been created in SFS) Stopped (check has been stopped at the bank) Stale Dated Payment (check has been returned to OSC as undeliverable)  …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-report