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West Babylon Union Free School District – Claims Audit (2024M-62)
… 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … Section 1724. The claims auditor did not report directly to the Board, did not note exceptions on the warrant and did … The audit report includes five recommendations to help improve the District’s claims audit process. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Overtime Compensation – Enhanced Reporting
… For compensation to be classified as “overtime,” it must be paid for additional hours worked … one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationTown of Plymouth – Employee Benefits (2023M-176)
… and approve all unused leave and separation payments to ensure that accruals are accurately calculated, supported and disbursed, according to CBAs and the Town’s employee benefit plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176State Agencies Bulletin No. 898
… Advances and Longevities have been rescinded pursuant to the recent directive by the Division of the Budget to withhold these payments. OSC will issue further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/898-april-1-2009-salary-and-longevity-increases-employees-designatedXII.10 Overview – XII. Expenditures
… registrations, insurance and qualifications Monitoring moving services Reporting the theft, loss or misuse of State …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii10-overviewTravel Advisory No. 6
Updated Travel Form AC 132S
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgIX.12 Overview – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … More information on this Federal statute, can be found in the following links: https://fiscal.treasury.gov/cmia/ …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
Federal funding is received by New York State through grants for a range of purposes including health care transportation public assistance education employment and training and emergency response and recovery
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
New York state is in its strongest financial condition in years and todays upgrade by Fitch Ratings following a similar upgrade by Moodys Investors Service is the latest indication of that improvement
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetBellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87XV.16.A Overview – XV. End of Year
… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 … The States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewRockland County - Sale of Estate Real Property (2019M-233)
… report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in … Key Recommendation Engage a professional appraisal service prior to listing estate real property for sale. County officials generally agreed with our recommendation and have …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Newark Central School District – Employee Benefits (Ontario County) District … were underpaid a total of $157. Lindenhurst Union Free School District – Collections (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) … once auditors informed officials of this risk, the school business manager promptly filed accurate aid …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Willsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156One-Year FAS – Career Plan
… higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the … of a one-year FAS can include, but is not limited to, the following types of payments: Regular salary; … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for … exempt properties during the 2015-2016 fiscal year (see Public Authorities Law § 1020-q [1]) should be included on …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund … for payment to determine if they are accurate, supported by proper documentation and for valid District purposes. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19