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South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials … Determine whether South Jefferson Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Jefferson Community College – Procurement (2017M-156)
… Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key … Revise the College’s purchasing policy to include a method to seek competition for insurance coverage. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials accurately paid salaries and wages for the period July 1, 2016 through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is … was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … have not established a policy or written procedures to ensure that all overtime hours worked by department …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key Recommendations Enforce the use of the biometric system and overtime forms. Enforce the use of overtime forms. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… and Westport in Essex County. The District is governed by an elected nine-member Board of Education and operates one … to ensure the accuracy of the leave records maintained by the payroll clerk. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five … and conference expenses that were necessary and as limited by contract. The Board has not established maximum rates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected … if you don’t understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, …
https://www.osc.ny.gov/retirement/members/power-attorneyState Audit Shows Need to Improve Response to Noise Complaints in NYC
… address the complaints lodged against those clubs. Of 141 cases filed with SLA against these nightclubs, a total of 32 … According to the NYPD, officers took various actions at 22 of the 30 sampled locations. The noted actions included … could only document actions related to eight of the 22 clubs. DiNapoli's auditors found the number of noise …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… again spiked in late 2024. In the first quarter of 2025, the United States saw $92.9 billion in deal activity, … the San Jose metropolitan area (Silicon Valley) has long led VC investments by size and number of deals due to the … half of all investment that year. In the first half of 2025, the share jumped to 57.8%, with more than $94 billion …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16VI.I Overview – VI. Budgets
… available budget for all statewide budget definitions. The format of the Budget Reference chartfield will vary depending upon the budget ledger and use. The format of Budget Reference on active appropriations will be ‘A’ followed by the fiscal year (e.g. A201516). The format for lapsed appropriations at March 31, 2015 will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) have … The Public Service Commission PSC and the New York State Energy Research and Development Authority NYSERDA have taken …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsSUNY Bulletin No. SU-199
… Purpose To provide agency instructions for processing the 2013 Discretionary Award. Affected … New York and the United University Professions, provides for a one-time lump sum bonus payment distributed at the … whose employment expired prior to 07/01/13 are eligible for the payment if they are reemployed and meet the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-199-2013-discretionary-award-psnu-employees-represented-unitedDiNapoli Releases School Audits
… announced his office completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central … is being spent appropriately and effectively.” Brighter Choice Charter Middle School for Boys – Financial Operations …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-audits