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Williamsville Central School District – Financial Management (2016M-274)
… through June 3, 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence … Williamsville Central School District Financial Management 2016M274 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Opinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall election) LOCAL LAWS -- Recall Election (authority of city to …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … and one recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsDelaware County – Assigned Counsel (2016M-384)
… purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period January 1, 2015 through … Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Highland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Guide to Domestic Relations Orders – Divorce and Your Benefits
… marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Introduction …
https://www.osc.ny.gov/retirement/members/divorce/guide-domestic-relations-ordersIX.9.B Transfers to Other Funds – IX. Federal Grants
… federal grant reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund … federal grant reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an Operating Transfer transfer account code 60810 along with the fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsState Agencies Bulletin No. 1492
To explain the new functionality to the New York State Payroll System PayServ and procedures surrounding the new required fields needed for compliance with Fe
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysAudit Finds Construction Delays in Public Housing Program Across New York State
… handrails, sidewalks, kitchens and bathrooms as well as boiler upgrades. However, the first construction contract …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateOpinion 88-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … balance and the types and amounts for reserves, including how they will be funded and when they will be used. Review, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-8025-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … employers offer a one-year FAE. The Benefit With at least 25 years of creditable service, your pension will be 50 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Rye City School District – Payroll (2024M-2)
… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the … from monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015. Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is … who are between three and five years of age. ATC operates in New York City (excluding Staten Island) as well as … ATC’s expenses must comply with the criteria set forth in SED’s Manual, which provides guidance to special education …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million … for dead patients and millions more for recipients who had been dropped from long term care coverage, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-payments