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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
Frewsburg Central School District Internal Controls Over Selected Financial Activities 2013M327
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… for forgotten money belonging to them at Bronx Borough Hall. More than 444,000 accounts valued at nearly $245 … reasons why Bronx residents should be at Bronx Borough Hall today,” said DiNapoli. “When an individual forgets about … for forgotten money belonging to them at Bronx Borough Hall …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyState Agencies Bulletin No. 1180
… position pools that appear on the spreadsheet are updated with valid cost centers. If an agency does not believe that the cost center associated with the position pool is lapsing they will need to contact … agencies will need to insert a new row into PayServ with a valid cost center effective the beginning of the pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… compliance with all applicable rules and regulations. For more information on adding regular vendors to the SFS … Overview of this Chapter. Other payments made in SFS for specific programs, such as revenue refunds, jury service, … payee – i.e., the payee is receiving payment one time or for a very short duration. When using a single payment vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsComptroller DiNapoli Releases State Audits
… processed; $2,965,300 in overpayments for claims billed with incorrect information pertaining to recipients' other … in unsupported or inappropriate personal service expenses charged to the housing program. These charges included … selected for review were appropriate. For a track coach, however, officials did not enforce Office of State …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Special Education Audit Initiative) – Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual … – Use of Federal Funding for Election Technology and Security (Follow-Up) (2022-F-35) The Help America Vote Act of … and enhance election administration, technology, and security, including $3.3 million that it designated to …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 191
… DC-37 (BU 67), and M/C employees (BU 06,18,46,52,66,96). Effective Date Check date of 10/25/00 (Administration) and 11/02/00 … increased: Overtime Meals, Inconvenience Pay, Hazardous Duty Pay, Safety Incentive Differential and Standby Pay. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andChart of Accounts
… Pool on the Department Budget Table Things to Know Daily Error Report The daily error report is received by the Payroll Systems Support team. … Payroll will reach out to the agency with the specific error that needs to be addressed. If you receive an email for …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsDomestic Violence Awareness, Prevention, and Assistance Programs
… Domestic violence is a pervasive public health and safety issue in New York and affects individuals of all ages, … year. Domestic violence is a complicated and multifaceted issue with multiple agencies administering programs and …
https://www.osc.ny.gov/state-agencies/audits/2026/07/01/domestic-violence-awareness-prevention-and-assistance-programsCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without … were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Opinion 88-31
… FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% … with the filing of an accusatory instrument; (b) including all further accusatory instruments directly derived from the … 210.20), or the accused may plead guilty to some or all of the charges or to lesser included offenses (see CPL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 88-79
… to undertake directly economic development projects in and around the village (e.g., construction of a parking lot). The … grant them to the local development corporation which, in turn, would grant or loan money to the developer? As to the … income to a local development corporation which, in turn, would grant or loan the money to private developers for …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 88-65
… bank or federal savings and loan association; federal credit union; bank, trust company, savings bank, savings and loan … with his return to the county treasurer or such officer or board to which he makes his return." Therefore, a collecting …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 … Whether article 6 of County Law 300 et seq authorizes a county to institute an …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 2001-2
… responses a prerequisite for the award of points for other categories of activities? Section 217(c) of the GML provides … forth at subparagraphs i-viii of section 217(c). Several categories of activities on the list include specified point … the number of points that may be accumulated for those categories to less than the maximum set forth in the statute. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2II.3.A Planning – II. New York State Financial Accounting
… varies among agencies reflecting their size, complexity, and internal practice. Typically, budget development begins … the agency management to expected fiscal constraints, and informs agencies of the schedule for submitting requests … Manual; reviewed for consistency with the call letter; and approved by the agency head. DIVISION OF THE BUDGET …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planning