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XII.8 Overview – XII. Expenditures
… module in the Statewide Financial System (SFS) to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42State Agencies Bulletin No. 1934
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationRed Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is … with a significant jump in Medicaid spending. Notably, the state's fiscal problems arise at a time when our economy is … long-term changes by April 1. “The best way to get the state back on solid financial footing is with recurring …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. There are … And, more needs to be done to assist the areas of the state not equally sharing in the state’s economic prosperity. …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1899
… mailbox or the Payroll Reversal and Exchange mailbox. … State Agencies Bulletin No 1899 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by NYSARC, Inc. - … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … increased costs. Homer Central School District – Criminal History Background Checks (Cayuga County) The district did … criminal history background checks on nine out of 157 employees tested. Hornell City School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Elba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96World Trade Center Presumption – Career Plan
… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionWorld Trade Center Presumption – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c World Trade Center Presumption
https://www.osc.ny.gov/retirement/publications/1512/world-trade-center-presumptionWorld Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumption