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DiNapoli Announces State Contract and Payment Actions for August 2016
… Street in Putnam County. Payment Rejections and Other Cost Recoveries The Comptroller’s rejection of nearly 1,400 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System … (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … fund balance at the end of all three fiscal years. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… county procedures that could leave it vulnerable to fraud, State Comptroller Thomas P. DiNapoli said today. “A thorough … known, Gulnick chose to resign rather than be placed on leave. In light of the allegations and Gulnick’s position … system so that the “justification” field must be filled out when supervisory adjustments are made to employee …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickTupper Lake Central School District – Records and Reports (2021M-14)
… through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation and … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsHealth, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities Act (ADA) compliant for students attending … that provides highly specialized instructional support in a wide variety of settings and locations. In school year …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsSea Breeze Fire District – Board Oversight (2018M-269)
… ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the … District assets. Ensure the Treasurer maintained basic accounting records including adequate bank and debt obligation records. Comply with legal mandates to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public … appraisal service prior to listing estate real property for sale. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Opinion 97-10
… This opinion represents the views of the Office of the State … on real property owned by the fire district and, if so, whether the project would be subject to competitive … periodic payments over a term of years, followed by a buy out for a nominal amount (see 1991 Opns St Comp No. 91-13, p …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Real Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York Power … development, energy efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … unless the seller is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 92-48
… §6-l: Until July 1, 1993, a municipal corporation, fire district or school district which sells a capital improvement financed by … of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsWindsor Central School District – Fuel Controls (2022M-133)
… – pdf] Audit Objective Determine whether Windsor Central School District (District) officials established adequate … District’s response. … Determine whether Windsor Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237State Comptroller DiNapoli Releases School District Audits
… Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits