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Lackawanna City School District - Tuition (2019M-59)
… to ensure charges are calculated correctly and supported. Address and resolve identified billing errors. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Skaneateles Central School District - Online Banking (2019M-2)
… Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and … online transfers will be authorized and processed. None of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… "The Governor put forth an Executive Budget proposal to tackle the serious, unprecedented issues facing New York state over the coming year, including multiple … to the state’s financial picture. There is no doubt that New York state faces many challenges ahead. While personal …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalCassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Applying for Reclassification – World Trade Center Presumption
… To apply for a reclassification of your service or disability … as previously stated; and Complete an Application for World Trade Center Accidental Disability Presumption … have not already done so, you must file an Application for World Trade Center Notice (RS6047-N) on or before …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… conference and travel expenditure claims, totaling $5,080, did not contain proof that the member or employee … or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … policy to require members and employees to submit proof of attending and/or completing the conference or training. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Operational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateChallenging a Determination – Regional State Park Police Plan
… to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgement letter and an explanation of the hearing process when we receive your written request. … State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliXII.8 Overview – XII. Expenditures
… pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid follows … a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves the … a pay vendors that provided goods or services to New York State or b refund New York State vendors or citizens …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewJefferson Central School District – Procuring Services (2021M-42)
… for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking … services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek …
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-associationRandolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …
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
… broader impact of these proposals. The Medicaid Redesign Team is faced with the challenge of identifying $2.5 billion …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalRed Creek Central School District – Financial Management (2020M-75)
… than necessary to sustain 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-75State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… closely. And, more needs to be done to assist the areas of the state not equally sharing in the state’s economic … review the Executive Budget, examine the long-term impact of these proposals and provide a detailed analysis.” …
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)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… provider located in Watertown that serves students from Jefferson and Lewis counties. Arc-JSLC is authorized by …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… SED on July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool Special Class in an … with disabilities who are between three and five years of age. For purposes of this report, these programs are … similar for all employees, as the Manual requires, and a second payment due to an error in a journal entry resulting …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manual