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Opinion 94-33
… in a service award program unless they are subject to being called to duty under the department's rules and regulations. We have … the circumstances under which a person is considered to be "faithfully and actually performing service", we are of …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… services. At the District’s organizational meeting each year, the Board appointed specific vendors to provide goods and services for the year, without obtaining competition. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Madison Central School District and the Starpoint Central School District . “In an era of … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Madison Central …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time clock system entries … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… procedures for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Memorial …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304DiNapoli: Queens Economy Takes Off
… most overcrowded in the city during the 2016-2017 school year, operating at 116 percent of capacity. The Flushing area …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of … they need, including mental health awareness training for school staff. Our audit covered the period July 2018 … with mental health challenges that impact their full access to and participation in learning. Rates of childhood …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… would also require public authorities’ decisions to fund projects with state appropriations to be based on clear, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityOpinion 91-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Architectural … employing library board member's daughter) -- Interest In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State Agencies Bulletin No. 1166
… of time, the amount supplied by running Locked Query 48 can be refunded. If not the agency needs to determine the … rehired, the amount supplied by running Locked Query 48 can be refunded. If the employee was termed retroactively and … rehired, the amount supplied by running Locked Query 48 can be refunded. If the employee was rehired, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… environment to Medicaid managed care. Since October 2015, adult Medicaid recipients with significant behavioral health …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… New York State Common Retirement Fund is the third largest public pension fund in the United States, with $184.5 billion … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Ballston Lake …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… statutory limit ranging from 19 to 21 percent for the five-year period. Livonia Central School District – Software … Management (Chautauqua County) From 2013-14 through 2015-16, the district appropriated $1.4 million in fund balance as … an operating surplus of approximately $337,000 for 2015-16 and will not use any of the $188,750 of fund balance it …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … remit or report collections. As a result, officials do not have assurance that all collections are accounted for, … approximately $21,200. The village has also underestimated health insurance payments for at least the last two fiscal …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsColumbia-Greene Community College – Information Technology (2017M-213)
… of our audit was to determine if College officials ensured that the College's Information Technology system was … Trustees. Key Findings The College has 2,498 user accounts that have not been used in the last six months, with the … visited music streaming, social media and shopping websites which could expose the network to virus attacks or …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… ensure collections are deposited in a timely manner. The Head of School (HOS) should periodically review billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsScarsdale Union Free School District – Overtime (2022M-105)
… more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Laurens - Budget Review (B4-14-21)
… are reasonable. Background The Town was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the … for the Town’s funds totals $1,311,410 and is funded by estimated revenues of $370,880, appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Saratoga Springs Public Library – Claims Processing (2014M-351)
… District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 million. Key Findings Not all …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351