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Mahopac Central School District – Financial Condition (2013M-302)
… employee benefit costs due to staff reductions and lower energy costs. Additional cost savings were realized in pupil …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations … audit claims and not delegate those responsibilities to the Treasurer. The Village Treasurer should sign all … used in the official’s presence and should be kept in his/her possession at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mOpinion 92-38
… 555). This procedure is then required to continue until a full set of officers is approved. If a village has no … Village Law, §§4-412, 10-1014; People ex rel. Wallace v Carpenter , 77 Misc 244, 135 NYS 593). Since section 10-1012 … however, that it is a general rule that a legislative body of a public corporation may, subject to its own rules …
https://www.osc.ny.gov/legal-opinions/opinion-92-38XII.5.K Federally Reportable Payments – XII. Expenditures
… physical injury or physical sickness Emotional distress (only when accompanied by physical sickness) Out of pocket … for a reportable payment made payable to the claimant only, the Business Unit must: Process a regular voucher using … the claimant but the check is made payable to the attorney only, the Business Unit must: Process a regular voucher using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting … it from happening,” DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening … The State Education Department SED made progress in ensuring school …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… responded: McDonalds , Visa , General Electric , Dow Chemical , Coca-Cola and Omega (Swatch) . Letters sent to … sponsors’ brands and reputations and negatively impacting company value. As shareholders we cannot sit idly by and let …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York operate without regulations or licenses, leaving … Comptroller Thomas P. DiNapoli. The audit is the first in a series looking at issues affecting the elderly in New York. “Absent a universal licensing or registration …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsState Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to … The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
North Country Community College Internal Controls Over Selected Financial Operations 2013M354
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedUtica City School District - Payroll (2018M-175)
… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not … in real property tax levies being higher than necessary. Key Recommendations Adopt realistic budgets and appropriate … take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214State Comptroller DiNapoli Releases Municipal Audits
… a total of $184,474. Auditors also found that two taxing jurisdictions received $10,607 more than they should have … tentative budget includes appropriations for personnel services of $3.3 million for general, water and sewer funds … also project the village is underestimating personnel services by approximately $21,000 for the water and sewer …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… senior population growing, the state must ensure its own investments are reaching older adults who need help. A … Yorks senior population growing the state must ensure its own investments are reaching older adults who need help …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsOpinion 92-56
… the general municipal law. Thus, pursuant to section 116, only those travel expenses which have actually and … put differently, it includes matters directly affecting only the employer and employee relationship" ( Levitt v Board …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesOpinion 88-10
… tax imposed under article 13 of the Tax Law to its bid price unless the contract so provides. You have asked whether … on a county contract for fuel oil may add on to his bid price, as a separate line item on his bill, an amount for the … item or by calculating it as part of the basic selling price ( cf. Shell Oil v Tax Commission , 91 AD2d 81, 458 …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Opinion 88-22
… from its inception, is designed and established to serve only the residents of the town, is not used by the public at large, is operated and maintained with town funds only, and has a limited capacity insufficient to accommodate …
https://www.osc.ny.gov/legal-opinions/opinion-88-22SUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the … an H1B, J1 or O1 Visa. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of new earnings codes and procedures for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employees