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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationCompliance With Special Education Requirements – Evaluations
… their educational and developmental needs. In New York State, the Regulations of the Commissioner of Education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsOpinion 95-12
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … savings bank constitutes a "national banking association," we note that sections 10 and 11 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 94-25
… must be credited under a service award program for each calendar year after the establishment of the program in which …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 88-51
… board wishes to use the funds and accumulated interest to pay for the dredging of the lake. You ask whether the use of …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Comptroller DiNapoli Releases State Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsMedicaid Program – Managed Long Term Care Premium Rate Setting
… managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid … and locally funded program that provides a wide range of medical services to those who are economically … Team to reduce Medicaid costs and improve the delivery of health services. One initiative of the Medicaid Redesign …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Audits
… Services Under the Transformation Reinvestment Plan (2021-S-15) OMH’s 2014 Transformation Reinvestment Plan … accessible community-based settings. OMH reported that, from 2014 through State fiscal year 2020-21, more than $82.5 … a for-profit special education provider serving students from Orange and Ulster counties, is authorized by the State …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… against it, the agency may need move expenses from an old NYS01 project that was converted and closed for … requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … New Analysis Type of ‘REF’ To transfer the expenditure costs from the NYS01 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idOversight of Transportation Services and Expenses
… Fuelmaster information. About the Program The Department is responsible for the confinement and rehabilitation of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCity of Newburgh – Budget Review (B23-6-9)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2023 … The City should refrain from including the $1.5 million revenue and corresponding expenditures in their 2024 adopted … is no assurance the State will appropriate additional money for this program in fiscal year 2024-25. The City could …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Health, Safety, and Accessibility in District 75 Schools
… Act (ADA) compliant for students attending District 75 schools. The audit covered the period July 1, 2018 through … at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive special … education students were enrolled in District 75 facilities/schools. District 75’s network of facilities includes 59 main …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsState Agencies Bulletin No. 1892
… their withholding must use the new Form W-4, which does not use allowances. Please refer to Bulletin No. 1800.1 … amount added to annual income is $12,550. This procedure does not apply to NRA students from India. Supplemental Wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Opinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time … a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … to the municipality ( cf . Burnside Coal v City of New York , 135 AD2d 413, 521, NYS2d 703, lv dsmd 71 NY2d 890, …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human … rule, however, that unless authorized or required by State statute, all town functions are performed and financed …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… of New York City Transit performs its responsibilities in an effective and efficient manner. Specifically, we … administrative tribunal established by State legislation in July 1985 to provide a forum for processing and … contributes to collection difficulties. For example, in our sample of 150 uncollected fines, 60 (or 40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 93-6
… not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire … Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 89-44
… to encounter extended periods of time when he or she does not serve. Village Law, §4-410 sets forth the reporting … Accordingly, we conclude that although section 4-410 does not specifically refer to acting village justices, it is …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Mitigation for Extreme Weather Conditions and Flooding
… not inspected in the 2021-2022 winter season. 13 of 15 (87%) pieces of snow-fighting equipment that required a …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-flooding