Search
Homer Central School District – Financial Condition (2013M-306)
… the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned in … the District’s actual needs based on historical trends or other identified needs. Review all reserve balances and … District property taxes, funding one-time expenditures or establishing and funding necessary reserves. … Homer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306State Agencies Bulletin No. 434
… are: TF1 - Federal Tax Refund TF2 - NYS Tax Refund TF3 - NYC Tax Refund TF4 - Yonkers Local Tax Refund TF5 - Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservState Agencies Bulletin No. 2296
… in the New York State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … active participants turning ages 60, 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… District officials did not properly identify, report or implement needed remediation to reduce lead exposure in … regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets … would be secured, and what remedial actions were planned or enacted. Because there is no information on the lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCaledonia-Mumford Central School District – Financial Management (2024M-101)
… fund reserves totaling $1.4 million were not necessary or reasonably funded and the debt reserve in the debt service … less surplus fund balance. The District did not develop or adopt a written multiyear capital plan, comprehensive multiyear financial plan or reserve plan. This inhibited effective financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Employee Qualifications, Hiring, and Promotions
… by the provisions of the Law and is subject to the rules of the NYC Municipal Civil Service Commission. As such, … agencies while allowing the staff to remain in the same pension system and tier and retain existing longevity and … requires a Yogi Request Justification Questionnaire and a pension evaluation to obtain MTAHQ approval of a request to …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsDiNapoli Releases Executive Budget Report
… in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, … is much improved because of actions by the Governor and the Legislature, legal settlements and robust tax revenues this year,” DiNapoli said. “Yet …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportComptroller DiNapoli Releases State Audits
… petty cash account funds totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-344
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsSUNY Bulletin No. SU-328
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsII.3.A Planning – II. New York State Financial Accounting
… appropriation bills legally authorize the expenditure of funds during the new fiscal year. Prior to passage of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningSUNY Bulletin No. SU-359
… who are not in an annual Comp Rate Code (CAL, 21P or ANN) and are enrolled in either the New York State Employees’ Retirement System (Plan Type 7Y) or the New York State Teachers’ Retirement System (Plan Type … to 09/01/2024 must be paid a balance of contract. For CAL or 21P employees who are terminated prior to Summer Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsOversight of Kendra’s Law
… Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered … were granted. New York City is the largest petitioner, accounting for about 20,000 (62%) of the petitions granted. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Comptroller DiNapoli Releases Municipal & School Audits
… village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit … The village’s proposed budget, which includes a tax levy of $12,079,830,complies with the tax levy limits established by law. Warren County Local …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… 2015-16 valued at $57,573 were not recorded on the asset list and nine assets valued at $45,750 were listed as …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1241
… in one of the above check dates. Overtime Calculation and Retirement Information The retention payment is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee … 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Town of Broadalbin - Records and Reports (2018M-63)
… finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, complete, accurate and … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63City of Tonawanda - Information Technology (2018M-146)
… The Council has not adopted an acceptable use policy or implemented procedures to properly monitor computer use. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146Cassadaga Valley Central School District - Financial Management (2018M-110)
… exceeded the statutory limit by more than $950,000, or five percentage points, as of June 30, 2017. Three … funds to fund onetime expenditures and needed reserves or reduce property taxes. Adopt a more comprehensive reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110