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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… $30.5 million. Key Findings Unrestricted fund balance at the end of 2016-17 was almost $4.8 million, or 15.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289SUNY Bulletin No. SU-186
… 8/16/12. This date is used to provide the 21P employee with benefits over the summer. A 21P employee who works …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsState Agencies Bulletin No. 1429
… (ISU) – BU04 who meet the eligibility criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State … to eligible employees in Bargaining Unit 04, under Article 49.2 of the ISU Agreement for certain ISU-represented …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingOpinion 99-6
… pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue revenue … Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu … have an existence separate and apart from the State, even though they exercise governmental functions (see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Opinion 99-12
… Pursuant to Town Law, §202(5), the debt service costs for each extension are charged only against the benefited … the procedure by which the outstanding indebtedness issued for the water district and its extensions may be charged to … the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 91-51
… may temporarily advance county sewer district user fees and benefit assessments to any other county fund in the … for general county purposes moneys collected as user fees and benefit assessments on behalf of a county sewer district. … by article 5-A of the County Law. The cost of establishing and maintaining the district may be financed by means of …
https://www.osc.ny.gov/legal-opinions/opinion-91-51SUNY Bulletin No. SU-218
… will remain as Active on the Job Data page. Calendar (CAL) employees will remain on the payroll in their regular … for employees who are not in an annual Pay Basis Code (CAL, 21P or ANN) and are enrolled in either the New York … agency. Terminations 21P Employees A 21P employee who does not work Summer Session and is not continuing in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsOpinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 90-22
… (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- Deposits and Investments (of consumer deposits for …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 88-74
… Veterans Memorial Committee, a not-for-profit corporation, is currently seeking contributions to erect a permanent … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … and maintenance of a war memorial building or monument is a public purpose. General Municipal Law, §72 contains …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, New … New York State Police today announced the arrest of MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … New York State Comptroller DiNapoli announced the arrest of Michael Klein the former treasurer of the …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportOversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. About the Program The Department is responsible … as denial of service, impacting public health and economic vitality. Several states – such as Florida, Nevada, Maine, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … customers either were not notified or were informed late. New York City Department of Buildings (DOB): Oversight of … many with hazardous conditions and without posted permits. New York City Department of Education (DOE): Career and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsEDSS - Revenue Contract / Amendment Help
… Please use the appropriate audit type in SFS based on the chart below. EBP Electronic – Lowest Price (IFB) EQM Electronic – Architect/Engineering, Non-Quick … Confirm that the Audit Type is one of those listed on the chart above and that the transaction was created with a valid …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could … certain types of projects are more likely to be behind schedule or over budget than others. Courts, waterway … public documentation about what is fueling these cost and schedule overruns. DiNapoli recommended the city shift all …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededSelected Aspects of Supporting Small Businesses
… of reducing fine schedules and allowing for cure periods (grace periods) or warnings for first-time violations. The …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-state