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Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Refunding Local Debt
… conditions comply with the following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should include a cover letter that lists the documents submitted and sets forth the … bonds. II. DOCUMENTS . In addition to the cover letter, the application should include each of the documents …
https://www.osc.ny.gov/debt/refunding-local-debtComptroller DiNapoli Releases School Audits
… and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, … by the meal sales. The district reported deficits in its school lunch fund totaling more than $230,000 over the … claims processing function that ensure claims are audited in a timely manner, properly supported and for legitimate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. The Criminal Justice Division is led by Executive Deputy Attorney …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoIX.12.C State Responsibility – IX. Federal Grants
… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible for administration of covered programs have designated CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityBarnard Fire District – Financial Condition (2015M-145)
… The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe … five-member Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key … accurately estimating revenues, expenditures and available fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… the arrest of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200,000 in county funds. “Alexander McDougall abused his position to line his own pockets, … deposit slips for the Clerk’s Office every business day. McDougall was responsible for reviewing each deposit slip and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Town of Altona Official Misused $23,500
… altered receipts to show a lower amount collected from the park director and code enforcement officer. DiNapoli’s auditors found that $18,586 in park and recreation fees, $4,146 in code enforcement fees and … a total amount of nearly $10,709 lower than what the park manager actually remitted; The town does not have complete, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Arrochar Meats, Inc.
… whether the Division of Military and Naval affairs (DMNA) conducted appropriate procurements, paid appropriate prices, … whether the Division of Military and Naval affairs DMNA conducted appropriate procurements paid appropria …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incComptroller DiNapoli Releases School Audits
… The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Salary Explanation – When Employees Retire
… you must complete separate Salary Explanation pages for each instance. If you do not comply with our requests, … two ways to access an employee’s Salary Explanation page: From the Notification From Account Homepage, go to … View All link to see a list of notifications, or click Search Notifications link to search by NYSLRS ID, date or …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationFairport Central School District - Payroll and Employee Benefits (2023-118)
… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Overview – Enhanced Reporting
… may be more convenient for you depending on the data you need to submit. If you choose to upload a report file, your …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewFort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… fund balance exceeded the statutory limit for two out of the last three years. District officials adopted … appropriate reserves. Develop more realistic budgets based on prior year’s actual results and anticipated operations and avoid raising more real property taxes than necessary. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through … for the establishment of its unemployment reserve fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mFranklin Square Union Free School District – Fund Balance (2016M-129)
… period July 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the … Franklin Square Union Free School District Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129St. Regis Falls Central School District – Fund Balance (2016M-141)
… The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly in Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund … Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. The Village is governed by … The Board has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237