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Opinion 2005-8
… of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) FEES -- Rates (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency medical transport services in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Cleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … in compliance with applicable statutes. … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateSUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the following 403(b) … 02, 03, 04, 05, 06, 21, 28, 31 and 91 with the exception of employees of the State University Construction Fund Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansX.3 Overview – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor … Statewide Financial System or by providing the information to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… whether the Board effectively managed the District’s financial condition. Determine whether the District’s … were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as … reasonably estimated appropriations and use excess fund balance and reserves to benefit District residents in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andUnion-Endicott Central School District – Financial Management (2016M-100)
… funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an elected seven-member Board of Education, … Ensure that the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
Minisink Valley Central School District Financial Condition 2016M26
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial … schools with approximately 1,690 students, is governed by an elected seven-member Board of Education. General fund … 2015-16 fiscal years as appropriations were overestimated by an average of $5.5 million per year, or 15.8 percent. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Unified Court System Bulletin No. UCS-102
… who received the June 2005 Uniform Allowance payment are eligible for a $20 adjustment. Employees who received the December 2005 Uniform Allowance payment are eligible for a $20 adjustment. Employees who received the June 2006 Uniform Allowance payment are eligible for a $40 adjustment. Longevity Bonus 20 Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceOversight of Certified Homeless Shelter Food Services
… by food service workers who are regularly tested for tuberculosis (TB). OTDA administers New York State’s … families or 20 or more single adults) and is responsible for inspecting them and ensuring they meet certain standards, … York City Department of Social Services, is responsible for ensuring that homeless shelters in New York City meet …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… 2014 through 2016, Broome County depleted its fund balance to dangerously low levels jeopardizing public services and … to work together to turn around the county's finances." "I want to thank State Comptroller DiNapoli for completing this …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Purpose To determine whether the Department of Health (Department) … Federal regulations require the State Medicaid program to provide transportation to medically necessary services for …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Manual). The audit included expenses claimed on ABC’s CFR for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school established in 1986. … to children who are between three and five years of age. For purposes of this report, these programs are collectively …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… bidding requirements for 15 of 18 tested purchase and public works contracts totaling $10.6 million. However, … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … recorded in the county clerk's office and filed with the State Comptroller within ten days of the board's … in the office of the county clerk, and filed with the State Comptroller, within ten days after the determination …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside … may use its share of county sales tax revenues to reduce the townwide general fund tax levy against only those … that the town presently uses its share of the revenues to reduce taxes levied for part-town highway purposes. For …
https://www.osc.ny.gov/legal-opinions/opinion-93-27