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Village of Islandia – Procurement (2021M-203)
… Revise the procurement policy to provide a detailed method for procuring professional services. Ensure that officials …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … Board members. The Town’s 2013 budgeted appropriations for all funds are approximately $1.7 million. Key Finding By …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Shelter Island Union Free School District - Fund Balance (2020M-23)
… policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of New Lisbon – Financial Oversight (2013M-12)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… former treasurer of the Morris Central School District in Otsego County, following a joint investigation by his … T. Bacon and the FBI for their continued partnership in rooting out public corruption.” Press Release from the … Office Northern District of New York Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background … School, located in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61State Agencies Bulletin No. 2128
… qualified employees to set aside up to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum monthly amount currently … vehicle transportation and transit passes. Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… cost-effective measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the District is equitably compensated by other districts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureTax Data Verification Form
… property tax information has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formOpinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … the giving of an undertaking by subordinates or employees in the sheriff's department. NEW YORK CONSTITUTION, ARTICLE … is personally responsible for cash shortages occurring in his department. You also ask if employees of a sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 99-2
… Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements … performed by municipal employees as exception to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, … and 103 are not violated by the use of town employees to perform work in connection with the construction of a town …
https://www.osc.ny.gov/legal-opinions/opinion-99-2State Agencies Bulletin No. 2080
… Federated Community Campaign (FCC) Code, which appears on the SEFA Pledge and Payroll Deduction Authorization card, … by the employee. The amount of the deduction requested on the authorization card is the amount to be deducted from … to add a row to the employee’s general deduction record on a weekly basis. An error report of transactions not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing partnership with the New York State Police, Mr. Williams' alleged acts have been brought to light and he will be held accountable." … New York State …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesState Agencies Bulletin No. 1698
… new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving expenses and to provide … law, qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed … in transporting themselves, their families and household effects to their new places of residence. Such moving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseOpinion 91-56
… an obligation to pay outstanding notes or bonds is but one example of a liability which may also include, inter alia …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 88-45
… credit", it has also advised the county that the program is permissible because it complies with those provisions of … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing the manner in which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … year. The board overestimated expenditures by an average of $4.4 million per year from 2012-13 through 2014-15. In … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits