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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … accurate cash records, or submit monthly reports to the state Justice Court Fund on time. Village of Perry – Water Accountability …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Town of Pamelia – Financial Management (2015M-276)
… Background The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, … a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure … and capital plan. Provide additional oversight of the clerk. … The purpose of our audit was to evaluate the Towns …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately … fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Comptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… did not develop multiyear financial or capital plans. In addition, auditors found the board also did not adopt a fund balance and reserve policy. Town of Shawangunk – Sewer … In addition, direct supervisors did not always sign time sheets as required. Town of Westfield – Real …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … financial condition, officials did not establish a fund balance policy, multiyear financial plan or capital … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… Unit must forward a New York State Substitute Form W-9 (AC 3237-S) completed by each beneficiary receiving a payment, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… 3 and 4. If you are adjusting multiple earnings codes for the same month, a Transaction 4 row will be required for each code. When submitting an adjustment, your adjustment … data. Example: An employee was previously reported for 10 days and $1,000 in earnings but should have been …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedPublic Safety Overtime
… In response to questions we’ve received from employers who … directly in criminal law enforcement activities that make up fifty percent of his or her job duties as certified by the … overtime policy and/or collective bargaining agreement and payroll documents associated with the special duty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeComptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango Forks Central School District – Financial Condition (Broome County) The district initiated … the board has not yet developed a multiyear financial plan. Shelter Island Union Free School District – Financial …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli Calls for Reforms to State Fiscal Practices
… prohibit lump sum appropriations and require unallocated funds to be awarded through an open, competitive process with … current actions. Bolster the state’s “rainy day” reserve funds and better prepare for economic downturns. Credit …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesSUNY Bulletin No. SU-149
… provisions of the agreement between the State of New York and United University Professions (BU 08) regarding general salary and other increases. Effective Date(s) Lump Sum payments may … Pay Period 10L, paychecks dated 9/3/08 Contract Provisions and Eligibility Criteria $500 Lump Sum Payment To be eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeOpinion 2004-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE VIII, §1; ARTS AND CULTURAL … Opns St Comp No. 90-37, p 84; see also Ross v Wilson , 308 NY 605). We note that the consideration for the use of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 89-57
… requirements. 1971 Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without … bidding, may contract with the town in which the village is located for the town to repair and improve certain village …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … with reference to general town taxes within the district. You ask whether a town may establish a business improvement … finance the expense of the business improvement district, exclusive of debt service, levied in a given year may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-26DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, … that library officials did not adequately protect public money,” said DiNapoli. “Residents should never have to worry that their money is being misused.” Auditors discovered that from July …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsSt. Lawrence County – Financial Condition (2013M-46)
… action to modify the County’s financial management strategies based on actual performance and economic events. … …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Tuckahoe Common School District - Financial Condition (2018M-191)
… officials: Overestimated expenditures by an annual average of $1.2 million (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the subsequent year’s budgeted appropriations) in fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191