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SUNY Bulletin No. SU-301
… Increase is comprised of two one-half percent parts. SUNY System Administration will provide campuses with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesTown of Croghan – Financial Management (2014M-340)
… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic … points higher than the citywide rate. The Bronx’s population grew 26 percent between 1980 and 2017, reaching … county in New York State since 2010. The borough’s population growth was driven by an increase in the number of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, … loss. Auditors found 222 (32%) of the enabled nonstudent network user accounts were not needed or disabled. Most of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Lakeland Central School District - Reserves Management (2019M-113)
Determine whether the Board properly managed reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of Ballston Spa - Financial Condition (2017M-256)
Village of Ballston Spa Financial Condition 2018M256
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Red Creek Central School District – Financial Management (2020M-75)
… report - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s … condition. Key Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key Findings The Board overestimated … not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsBarnard Fire District – Financial Condition (2015M-145)
… and separate from the Town of Greece, Monroe County, in which it is located. The District, which serves … Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund balance estimates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145PayServ
… of Contract Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days Worked Calculator ORP Breaks Calculator Security Longevity Calculator Security and UCS Days Worked Calculator Useful Links Civil Service Traineeship …
https://www.osc.ny.gov/state-agencies/payroll/job-aids/payservState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award program; effectively monitor available fund balance, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-28.pdfPine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdfState Comptroller DiNapoli Releases School District Audits
… generic user accounts were not disabled on the network. Valhalla Union Free School District – Network User Accounts …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax … from impending collective bargaining agreement (CBA) negotiations. Five of the City’s eight CBAs are expired, and …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Opinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22