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DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today by State Comptroller Thomas P. … under the cap,” DiNapoli said. “Local governments will have to examine their budgets more closely to control …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentAfton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sullivan County – Time and Attendance (2017M-55)
… Sullivan County is located in the southeastern part of New York State and has a population of approximately 77,500. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialChatham Central School District – Financial Condition (2015M-161)
… the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Liberty Central School District – Financial Operations (2016M-25)
… reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Lake Placid Central School District – Claims Auditing (2016M-84)
… was to examine the District’s claims auditing process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Greece Central School District – Retiree Health Insurance (2016M-54)
… review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 … not developed written policies or procedures to monitor retiree health insurance eligibility. Health insurance … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process within the Pupil … documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the … procedures in writing, including those that apply to the Business Office and those that are specific to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition … The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Preparing for municipality meetings Community activities in partnership with the municipality Inappropriate Time …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … District in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… for “professional degrees,” reduces support for part-time learners, and shortens repayment and deferment options. … higher education ecosystem, which provides almost 300,000 jobs, $15.7 billion in consumer spending, over $8 billion in …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opState Agencies Bulletin No. 1880
… dates are as follows: Effective Date Check Date 12/10/2020 Administration Lag 01/06/2021 12/10/2020 Institution Extra Lag 01/14/2021 12/17/2020 Institution … row will reflect: The employee’s current biweekly deferral election. The regular maximum contribution amount of $19,500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases School Audits
… account codes are not overspent is compromised when it does not approve budget transfers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 601
… one of the application windows is actively processing, the second application is "frozen," waiting for the other process … efficiently utilize both applications, users should open a second browser window and sign in to the OSC e-Government Web … Exiting PayServ and e-Government Sessions To properly exit PayServ and other OSC e-Government applications, users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsXIV.14.B Capital Assets – XIV. Special Procedures
… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital assets Treatment of infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assets