Search
Opinion 97-16
… §369: The amount of compensation due an attorney assigned to represent a criminal defendant pursuant to County Law, §722(3) is fixed by the court and may not be … by the court is a proper county charge and is not subject to audit by the county pursuant to County Law, §369. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous year’s …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Had these services been claimed, the District could have realized revenues totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … system (system). Key Recommendations Establish procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) control … access. Disable network user accounts that are unneeded or have not been used after a specified period of inactivity. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsInlet Common School District – Claims Processing (2023M-180)
… were supported and for appropriate purposes but did not have evidence that they were audited and approved before … did not document the date that they authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … revenue budget estimates. Unplanned operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 89-24
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … board member does not have a conflict of interest pursuant to Article 18 of the General Municipal Law solely by virtue … board member. Initially, we note that it is our policy not to render opinions to one municipality or school district …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Other Bulletin No. 78
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s … Eligibility Criteria: The following employees are eligible to receive the April 2024 SCF M/C Retroactive Salary … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) As of the date of this bulletin, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scfOther Bulletin No. 72
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s … Eligibility Criteria: The following employees are eligible to receive the April 2023 SCF M/C Retroactive Salary … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) As of the date of this bulletin, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfDiNapoli Releases July State Cash Report
… or 4.4 percent, from the same period last year, according to the July state cash report issued today by State … than $500 million below initial projections, primarily due to lower than expected personal income tax (PIT) collections. … left in the fiscal year, and the state must be prepared to take action if necessary.” Through the first four months …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportBrooklyn Man Pleads Guilty in Check Theft Scheme
… (USPIS) announced that Gennady Galker pleaded guilty to one count of Grand Larceny in the Third Degree following … from mailboxes in Brooklyn and using a false identity to cash them. His thefts included checks from the Jewish … from Brooklynites in need of help,” DiNapoli said. “Thanks to my office’s partnership with District Attorney Gonzalez …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeGreenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … including reviewing canceled check images, ensuring claims have adequate documentation, auditing claims before payment … all District records from her own personal computer to the District computer. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … $74.6 million. Key Findings District officials have not addressed the conflicting duties regarding the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessMount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … $24.4 million. Key Findings The District did not have documentation to support that any of its reserves were formally established …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … and the amount of fines and surcharges the Court may have collected. Both the Justice and the clerk have the ability to modify or delete adjudication information in the Court's …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Rochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … the Superintendent [3] and Board for the actions they have taken to improve the accuracy of budget projections in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5IX.6.F Agency Draw Procedures – IX. Federal Grants
… state agencies understand the impact that disbursements have on the State’s checking account cash balance. When a … from the federal government, state funds are being used to fund those disbursements. The state not only loses out on the opportunity to earn interest on those funds, but those funds are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Grants Management, and Customer Contracts. Agencies that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies