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Colesville-Windsor Fire District – Board Oversight (2025M-74)
… report – pdf] Audit Objective Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of … board may not simultaneously serve as a commissioner of a fire district located within the town, as the duties attached …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Chateaugay – Real Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 … fund balance policy. Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… The state Department of Health (DOH) billed drug companies for $425.9 million in Medicaid drug rebates after auditors alerted the department to rebates … state Health Department must keep up with new and evolving drug rebate opportunities to ensure all rebate revenue for …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… for Children's Services (ACS) should improve oversight to ensure that non-profit agencies that place foster children … doing home visits and other critical functions required to protect those children, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenOpinion 90-9
… transfers) VILLAGE LAW, §§5-524(3), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has … only. VILLAGE LAW, §§4-412(1), 5-520(4), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village board of trustees … 6, 1990 Gerard Fishberg, Esq., Village Attorney Village of Garden City …
https://www.osc.ny.gov/legal-opinions/opinion-90-930% New York State Initiative
… Objective To determine whether the Department of Agriculture and … adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk … agreed with approval contracts or agreements. Raquette Lake Union Free School District – Monitoring Financial …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Freeport Union Free School District , Island Trees Union … School District , West Genesee Central School District and the Whitney Point Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Payroll Users Group Organizational Charter
… Chair and Vice Chair shall each be elected at the November meeting by a majority vote of the voting members of the … from the floor will be accepted through the October meeting. Steering Committee Chair and Vice Chair elections … in a calendar year. Agencies must participate at that meeting to petition for admittance; they will also be …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterImplementation of the Dignity for All Students Act
… 1, 2015 through June 28, 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). … with the goal of providing public elementary and secondary school students in New York State with a safe and supportive … accidents) involving all parties within a school community (i.e., students, staff, parents). The school …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actOpinion 95-17
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from … consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It …
https://www.osc.ny.gov/legal-opinions/opinion-95-17XI-A.9 Receiving – XI-A. Purchasing
… amounts on the related purchase order and generate a Credit Memo which will reduce the next payment amount for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingState Agencies Bulletin No. 1129
… Purpose and General Information To inform agencies of action required … payroll earnings charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not … page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 2007-4
… Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 92-52
… Municipal Cooperation (joint investments by municipalities and public authorities) MUNICIPAL COOPERATION -- Municipal … with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with public authorities) … of its funds with the funds of other public authorities and municipalities. You ask whether the Water Authority of …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 2003-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in … Law, a joint fire district that would encompass only the area of the coterminous town/village. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New … area(s) in the subsequent section, Internal Controls Assessment ; and voucher authorizer designation process. The … or “Unsatisfactory.” Agencies hosted by the Business Services Center (BSC) or another entity are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Agencies Bulletin No. 1130
… while the PayServ Account Code will be valid in SFS, it may not charge the same Cost Center as the original … Transaction Code of 'JEL’ , a Batch Number prefixed with ‘PAY’ (Positions 33-38), a Document Number prefixed with ‘PAY’ … should be directed to the SFS Help Desk at [email protected].gov . Questions regarding this bulletin may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… Auditing claims demands more than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local … a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditing