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Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedComptroller DiNapoli Releases School Audits
… North Rochester Preparatory Charter School – Information Technology (Monroe County) The board did not adopt adequate … communicated confidentially to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Tax Cap Set at 2% in 2023
… increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … Dec. 31) had their levy growth capped at that amount. In accordance with state law, DiNapoli’s office calculated …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Operational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the payment or seek … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School … serial numbers for 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Agencies Bulletin No. 1537
… Annual Addl Earnings (to prevent making another payment) Tax Information The PFR payment is taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1537-2015-2016-public-employees-federation-pef-pilot-firearms-training-andState Agencies Bulletin No. 1438
… Purpose To provide agency instructions for processing the 2014-2015 … are entitled to the full payment amount. Agency Actions To pay the 2014-2015 Pilot Firearms Training and Safety … PFR. If an employee is appointed to a position which is not eligible to receive the 2014-2015 Pilot Firearms Training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1438-2014-2015-pilot-firearms-training-and-safety-incentive-program-paymentState Agencies Bulletin No. 1977
… from all PayServ job records, as well as agencies not in PayServ. Employee Contribution Rates: Wages Contribution … Note : Variable contribution rates must be entered in the Percent of Earnings field on the PayServ Savings Plans … Schedule when updating the Retirements Plan panel in PayServ. Eligibility Criteria Tier 6 members enrolled in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not recovering as … of city, state or federal aid, the MTA is facing stark options for closing its budget gaps that will impact riders. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors … should be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 … allocation methods. The city’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit. … …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsPortville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245DiNapoli Statement on Executive Budget Proposal
… years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … today’s budget proposal, Governor Cuomo has provided a good starting point to continue the progress made. Still, there is much work to be done. The challenge for the state is to align spending …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSmithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsAccounts Payable Advisory No. 38
… Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: … use rewards or points accumulated from the purchase of goods or services for State use. May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should ensure State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
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)
… Purpose of Audit The purpose of our audit was to determine whether Library … collected, recorded and deposited cash receipts for the period July 1, 2015 through June 30, 2017. Background The …
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)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157More About This Retirement Plan – Police and Fire Plan
… These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law … York State Legislature. PFRS members employed by the City of Yonkers who joined July 1, 2009 through January 8, 2010 … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362