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Ardsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … facilities to residents of the William George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mOpinion 90-53
… may be delegated. Village Law, §3-301(2)(b), with one exception not here relevant, authorizes any village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: The Rockaways is on the Rise
… Park) ."I appreciate and applaud Comptroller DiNapoli for compiling this detailed report so that others may gain a … transportation to and from the peninsula can be arduous for residents. Even with these hardships, the future for the Rockaways is a bright one, and even brighter if we …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… 2021. Immediately before the pandemic hit New York, for weeks ending in late February and early March 2020, … benefits to individuals not traditionally eligible for unemployment assistance because of self-employment or … by employer contributions was the only source of benefits for the first six weeks shown in the graph and continued to …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021October 2001: Fund Financial Statements
… Debt Service Permanent Enterprise Internal Service Pension Trust Investment Trust Private Purpose Trust Agency … of Changes in Net Assets Basis of Accounting * Modified Accrual Full Accrual Full Accrual Measurement Focus* Current Financial …
https://www.osc.ny.gov/local-government/publications/october-2001-fund-financial-statementsOpinion 2003-6
… MUNICIPAL FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with … POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with … in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of the town police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… requirements (General Municipal Law § 6-n [3] [b]); (3) an employee benefit accrued liability reserve fund, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Comptroller DiNapoli Releases Municipal Audits
… appropriate controls over the authorization and payment of overtime. The board did not implement policies or …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-544
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2015-16 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-544-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not develop realistic budgets for its four major operating funds. This resulted in … plan to use the accumulated balances or adopted a policy for the acceptable levels of fund balance to maintain. Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-258
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2017-18 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-258-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Comptroller DiNapoli Releases School Audits
… purposes, they were not always audited and approved before payment. The treasurer printed and signed checks before the …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-646
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2018-19 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-646-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-275
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2018-19 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-275-new-york-state-payroll-system-payserv-suny-fiscal-year-endSUNY Bulletin No. SU-231
… Compensation benefit and any supplemental payments for on-the-job injuries. Affected Employees SUNY and Education Department employees who qualify for 403(b) tax sheltered annuity plans Effective Date(s) … workers’ compensation-related benefits are not eligible for 403(b) tax sheltered annuity plan contributions. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-231-suspension-403b-tax-sheltered-annuity-plans-employeesSUNY Bulletin No. SU-237
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2015-16 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-237-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-617
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2017-18 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-617-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Comptroller DiNapoli Releases Audits
… of user accounts. This included 35 active user accounts for individuals who no longer worked for OCFS. Metropolitan Transportation Authority (MTA): New … This includes lodging, meal, and fuel expenses for which there was no business purpose, meal allowance …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-audits