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Lump Sum Payments – Enhanced Reporting
… The following types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsControls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… for recordkeeping, closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomFire Island Union Free School District – Claims Auditing (2023M-114)
… the Board did not develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims … 28 requestor copies of purchase orders and signatures on another five requestor copies, which prevented the Board … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Saranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Central Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key … with our recommendations and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance. As a result, they were not transparent with taxpayers, and the District levied more taxes than needed to … from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use … Four of the District’s 11 reserves were not reasonably funded, or used to pay related expenditures, during the last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Rye City School District – Payroll (2024M-2)
… was properly approved and monitored, District officials did not properly budget, record or pay overtime. District … overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … worked. Therefore, officials paid overtime without knowing why the additional payroll costs were incurred. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringState Comptroller Releases Municipal Audits
… (Cattaraugus County) The board properly planned the waste water treatment plant (WWTP) project but could have …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… cash, signing district checks and maintaining the accounting records, with no oversight. Find out how your … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Global Corp., pizza maker Papa John’s International Inc., aluminum producer Century Aluminum Co. and Spirit Reality Inc., a real estate investment trust. The Kraft Heinz Co. agreed to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… proposal pending at eight other portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bronxville Union Free School District , Carmel Central School District , Crown … tax totaling $431 was not set aside for remittance to the state. Crown Point Central School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-273
… – BU13 who meet the eligibility criteria and are selected by the campus President Background Chapter 263 of the Laws of … dated 02/20/2019 Eligibility Criteria Employees selected by the campus president who meet the following criteria on … Lump Sum Payment amount. The roster must be signed by the College President and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-273-discretionary-lump-sum-payments-state-university-new-yorkSUNY Bulletin No. SU-202
… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … criteria on 06/30/13, on the effective date of 07/01/13 AND on either 11/20/13 (Administration PP17L Pay End Date) or … employees who will receive a 2013 Discretionary Award and must include the payment amount. The roster must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-202-2013-discretionary-award-managementconfidential-employeesDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… made by the Division of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the … Transferring a little over $1 billion into the Rainy Day Reserve Fund, which brings the fund to $8.1 billion; …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26CUNY Bulletin No. CU-713
… of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits … Affected Employees Employees of the City University of New York who are eligible to participate in the Health … to all employment and income taxes. Federal, State, of New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-out