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Tioga County – Court and Trust Funds (2023-C&T-1)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Town of Windsor – Financial Management (2025M-24)
… (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … The Board did not effectively manage the Town’s fund balance or develop a written multiyear financial plan. In … the Board’s preliminary budgets also did not include fund balance estimates with a breakdown by fund to assist …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials obtained required …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Indian Lake Central School District – Claims Auditing (2016M-15)
… audit was to review the District’s claims auditing process for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Unified Court System Bulletin No. UCS-45
… to bulletin UCS-37 ) was the only bargaining unit eligible for this deduction. Employees in Bargaining Units F8 and S9 … the administrator of this insurance program, AFLAC, toll free at (800) 366-3436. … To explain the use of deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-45-voluntary-insurance-program-certain-employees-unified-courtPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditCortland County Industrial Development Agency – Project Management (2015M-303)
… June 30, 2015. Background The Cortland County Industrial Development Agency is an independent public benefit … as a result of this audit. … Cortland County Industrial Development Agency Project Management 2015M303 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, … Services (BOCES) is an association of 16 component school districts. The BOCES, whose component districts … Board of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementVacating Orders – Divorce and Your Benefits
… court may have additional requirements for the contents of a Vacating Order. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersOpinion 92-49
… property for use as a town recreational trail is subject to permissive referendum, or the town board, upon its own motion, may submit a proposition therefor to referendum at a special or biennial town election, if the lease payments are to be paid from moneys appropriated from taxes levied for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… the Metropolitan Transportation Authority (MTA) continues to plan to use borrowing techniques that push difficult … into the future and could leave less money to pay for services, according to New York State Comptroller Thomas … the operating budget, however if state law were changed to make these funds available for operations, the MTA’s debt …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnState Agencies Bulletin No. 2193
… The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign in the 2024 calendar year and explain … through the State Employees Federated Appeal (SEFA), allow for continuous giving. This is an effort to promote …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 433
… Employees Employees eligible for the awards Effective Date(s) Immediately Background Pursuant to the negotiated … in a higher grade/position. Such Awards by the Governor's Office of Employee Relations are determined at Step 3 of an … and the beginning and ending dates are specified in the decision: The agency must submit a transaction on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesEstimated Invoice
… Overview Your estimated invoice is provided in July for informational purposes and approximates your … invoice in November. ) Viewing Your Estimated Invoice Sign in to Retirement Online. From Account Homepage, click …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… package to ensure that these requirements are included in the procurement record. CONTRACTS SUBJECT TO PROCUREMENT … of SFL §139-j; or (ii) the intentional provision of false or incomplete information to a governmental entity. ( … (see preceding paragraph) is found to be intentionally false or intentionally incomplete. Since November 2010, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… in public corruption cases since 2011, including a sitting state senator, a current member of the New York City Council, … and elected officials from both parties across New York State,” said Attorney General Schneiderman. “Public … law and breaking the trust of the public,” said New York State Comptroller DiNapoli. “My office will continue to work …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerOpinion 96-21
… State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what constitutes reconstruction or …
https://www.osc.ny.gov/legal-opinions/opinion-96-21XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… receivable. Process and Document Preparation: There are two categories of receivables on the Statement of Net …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… The state’s efforts to limit Medicaid spending are showing … progress with annual growth at less than 2 percent. Still, state spending on Medicaid is projected to rise by nearly … reform, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “New York’s Medicaid …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District and the Port Jervis City School District . State Comptroller DiNapoli has made it a priority to audit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1