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Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Dutchess County Board of Cooperative Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board of Education elected by … Recommendations Ensure that access to the vendor module is given to specific users based on their job descriptions …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Utica Academy of Science Charter School – Purchasing (2015M-71)
… Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Elmont Union Free School District – Financial Condition (2017M-82)
… 31, 2016. Background The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 4,000 students, is governed by an elected seven-member Board of Education. … in the appropriation of unrestricted fund balance that is not needed and not used to fund District operations. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Town of Ulster – Town Assessor (2016M-361)
… through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is governed by a five-member Town Board, which appoints the … on an annual basis to verify that proper documentation is maintained. File the Transfer of Exempt Real Property …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Virgil – Board Oversight (2015M-40)
… through November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted … and collecting process. Ensure that the re-levy list is a complete list of unpaid bills. Establish policies for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System … also contains the Library’s annual budget. The Library is governed by an appointed five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Westchester Library System – Procurement (2015M-199)
… June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … State Board of Regents in 1959. The Library System, which is located in the Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The Library …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Colonie –Justice Court Operations (2014M-114)
… through January 31, 2014. Background The Town of Colonie is located in Albany County and has a population of approximately 82,000 residents. It is governed by a seven-member elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected justices who oversee Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Jefferson – Selected Financial Operations (2014M-332)
… through July 15, 2014. Background The Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is governed by an elected five-member Town Board. Budgeted … The Clerk maintained the old Supervisor’s records, which is incompatible with the Clerk’s duties, and the new …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Altona Fire District – Claims Auditing (2016M-162)
… February 29, 2016. Background The Altona Fire District is a district corporation of the State, distinct and separate … from the Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire … Ensure that the audit and approval of claims for payment is adequately documented and that no claims, except those …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… growth and improving revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned … maintaining a commitment to increasing statutory reserves is necessary. “My office will release a more detailed …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetOpinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … applies if submission of a proposition to the electorate is specifically authorized by some other law ( Greene v Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Audit of the Tuition Assistance Program at Stony Brook University
… awards. Background Stony Brook University (Stony Brook) is a university within the State University of New York system and is located in Suffolk County on Long Island. Stony Brook … 30 certificate programs. Stony Brook’s current enrollment is approximately 24,000 students, and its annual tuition for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityCity of Lockport -- Budget Review (B18-1-10)
… agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to … is the maximum levy that the City can impose without the Common Council needing to override the tax levy limit. Key … is mathematically accurate before presenting it to the Common Council. City officials should assess whether the …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Agencies Bulletin No. 881
… for Special Assignment to Duty Pay. This lump sum payment is for employees whose assigned duty is to routinely work on Interstate routes within New York … $500.00 lump sum payment if the employee’s assigned duty is to routinely work on Interstate routes within New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 971
… for Special Assignment to Duty Pay. This lump sum payment is for employees whose assigned duty is to routinely work on Interstate routes within New York … $500.00 lump sum payment if the employee’s assigned duty is to routinely work on Interstate routes within New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 944
… in a retirement system of New York State. If an employee is receiving payments from a retirement system of New York … previous state, city or municipal employment, the employee is not eligible to participate in a New York State retirement … current employment. An example of an individual who is not eligible to participate would be a New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementState Agencies Bulletin No. 700
… for Special Assignment to Duty Pay. This lump sum payment is for employees whose assigned duty is to routinely work on Interstate routes within New York … $500.00 lump sum payment if the employee’s assigned duty is to routinely work on Interstate routes within New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/700-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango … procedures related to the timekeeping system, enforcement is handled at the departmental level and has resulted in …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… credits and other expenses. DiNapoli also announced he is rejecting a $133,860 extension of a related contract due … health,” said Attorney General Eric Schneiderman. “This is an egregious abuse of public funds, and our latest joint … are held accountable.” Dunkel, 45, of Latham, who is executive director of the American Academy of Pediatrics, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theft