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Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and … Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper performed many of … Board. Key Recommendations Properly oversee individuals with delegated responsibilities and ensure the delegations do …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… to officials, District officials did not: Comply with Board policies to help ensure adequate network access … In addition, the District did not have a written agreement with BOCES to itemize and define all IT services and … review network user accounts for necessity. Work with BOCES to develop a written agreement with a detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … Supervisor should attend training to familiarize himself with the requirements of his elected duties, properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169DiNapoli: School District Tax Levy Cap at 2%
… of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation factor at 4.7% for those with a June 30, 2023 fiscal year end. “School district and … cap as they prepare their budgets,” DiNapoli said. “Even with significant funding from the state and federal …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also includes provisions … office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation … recent highs, it remains well above 2%,” DiNapoli said. “With one-time pandemic relief aid nearly exhausted, school …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… those who rip off taxpayers and students will not get away with it," DiNapoli said. "I would like to thank Manhattan … do everything it can to root it out." "Preschool students with special developmental needs require particular attention … Cyrus Vance. "Instead of providing these young children with the special education services they needed, the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… a data-driven continuum of addiction services delivered with equity, dignity, compassion, and respect. In 2014, OASAS … 1, 2014 through June 30, 2019) $45.6 million contract with Palladia, Inc. (Palladia), under which Palladia would … operated 31 distinct programs, 10 of which are contracted with OASAS. These 10 programs served 603 individuals in the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… and Community Renewal, administers RRAP in partnership with the United States Department of Agriculture (USDA). RRAP … in multi-family properties in rural areas of the State, with mortgages financed through the USDA’s Section 515 … provides the direct rental subsidies through contracts with project owners for units occupied by eligible tenants. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Comptroller DiNapoli Releases Audits
… intentions and did not review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews … at $238,873 with B4D Production Services LLC for the Marcy Ave. Armory in Brooklyn. Major Payments Approved Paid nearly $1.2 billion …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014State Agencies Bulletin No. 2078
… the employee: Has an Employee Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… the employee: Has an Employee Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York State Dental … Services Requiring Coordination of Benefits (2022-S-27) The Department of Civil Service contracts with EmblemHealth … to process and pay claims for services on behalf of the New York State Dental Insurance Program. To prevent …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 88-64
… A municipal housing authority may provide its employees with health and dental benefits, but may not do so jointly with the municipality for which the authority was … a municipal housing authority to provide its employees with health and dental benefits, we consider first the …
https://www.osc.ny.gov/legal-opinions/opinion-88-64XII.5 Overview – XII. Expenditures
… payment in the Statewide Financial System (SFS). Beginning with the implementation of SFS, Business Units are no longer … of State Expenditures (BSE) in order to initiate payment (with the exception of payments for land purchases). Instead, … all documentation in support of the payment in accordance with the record retention policy outlined in Section 3 – …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… to create and maintain projects and the relationship with customer contracts. None NYF_AGY_PC_PROJECT_GUIDE_MNT … an ‘Open’ status, maintain projects and the relationship with customer contracts. This user will be able to create a … configuration of funds distribution and association with a customer contract. NYF_AGY_PC_PROJ_UPLOAD Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… tax exemptions. Key Findings We reviewed properties with 147 agricultural, non-profit and not-for-profit, senior … Did not report the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner … eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Newark Valley Fire District - Board Oversight (2020M-30)
… community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly … Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Opinion 2007-8
… town fire protection district. A fire protection contract with a fire company may include a provision requiring an … books and records of the fire company and, in connection with its authority over the fund raising activities of … records of the fire company for audit. Also, in accordance with General Municipal Law § 209-z, any fire company that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8