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Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did … reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, … monitored for compliance. School officials disagreed with some of our findings but indicated they have begun …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… jurisdictions. The Agency made commercial loans of its own money without statutory authority. Key Recommendations Direct …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… will decline to $2.9 billion by SFY 2021-22. Total tax receipts this year are projected at $77.9 billion, down … reflecting factors such as the timing of personal income tax collections in SFY 2017-18. Consumption and use tax … or 37.5 percent, had been used for various forms of budget relief. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansGASB Statement 87, Leases
… assets include capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that … Company for office space in Wyoming County. After one year, the agency can give 60 days' notice to terminate … with Ben Sisko Industries for office space. This lease has two four-year renewal options. If the agency decides it’s …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesState Comptroller DiNapoli Releases Audits
… card expenditures, asset management, and travel expenses to ensure assets and information are properly …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-176
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … Goal Balance: Same as Annual Add’l Earnings (to prevent making another payment) Retirement and Deduction Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-176-2017-state-police-education-paymentState Police Bulletin No. SP-167
… Officers Unit (CO/NCO) – BU17 and the State Police Investigators Unit (BCI) – BU62 who meet … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … Goal Balance: Same as Annual Add’l Earnings (to prevent making another payment) Retirement and Deduction Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-167-2016-state-police-education-paymentAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… 2018, the New York City Department of Social Services (DSS) launched its CityFHEPS rental assistance program … who are at risk of homelessness secure permanent housing. DSS, which comprises the Department of Homeless Services … units that become vacant are appropriate. For example: For calendar year 2023, 116 of the 567 units (approximately 20%) …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsSaranac Central School District – Payroll (2015M-298)
… Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which … recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to paychecks until she …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Opinion 94-33
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … statute. August 2, 1994 Patricia Lamb McCarthy Deputy Comptroller 1 Note that the service award statute is silent …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Unified Court System Bulletin No. UCS-215
… of OSC’s automatic processing of the April 2015 UCS Salary Increase (Bargaining Units 87, 86, 88, CT, SA, SD, SG, SK and SN) and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryErie County Probation Department – Restitution Payments (S9-20-11)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … victim restitution payments appropriately. As a result, some victims may never receive the payments to which they are …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Opinion 91-7
… Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … -- Ambulance Service (by fire department other than the one providing fire protection) TOWNS -- Ambulance Service … fire company which is subject to the provisions of section two hundred nine-b of the General Municipal Law" (see also …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… on the shortcomings of the Olson Group’s COVID-19 report and the need for an independent commission to review the … The COVID-19 pandemic upended the lives of New Yorkers and, for thousands of families, led to devastating losses of loved ones. For us all, and especially for the families of those who died in nursing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Park Central School District is located in Erie County and is governed by the Board of Education, which comprises … pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for … properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment insurance and tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in … complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not seek competition …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … Hall, such as interior office signs with raised lettering and Braille. 12 components at the Town Court, such as a water … spaces with signs to identify accessible parking spaces. Two components at the Building and Grounds Department, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… and must be able to provide to OSC upon request. A copy of the entire Award or Non-Judicial Settlement Agreement … of a vendor record for the recipient and reporting of 1099-MISC income. Please see Section 5.K - Federally … withholding); such payments will be reported on IRS Form 1099; or not taxable. To properly categorize each payment for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… Administration Gail S. Ennis today announced that Sandra Smith, a resident of Georgia, has pleaded guilty to the … justice was served and restitution was made in this case.” Smith pleaded guilty to two counts of theft of government …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsOpinion 90-38
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of … highway as a seasonal limited use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for access. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-38