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New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCity of Yonkers – Budget Review (B6-16-11)
… of the Laws of 1976). The City’s 2016-17 budget totals $1.12 billion. The budget includes operating and debt service … of $570.3 million for the Yonkers Public Schools and $546.1 million for the City. The 2016-17 budget is $46 million … 10 years, and the City’s debt service payments have risen 50 percent since 2008. Key Recommendations For the 2017-18 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… were not used. District officials incorrectly reported the reserve funds’ cash balances as "unrestricted" rather than "restricted" in … 2013. However, District officials reported a restricted cash balance of $0 on its financial statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mCommunity College Safety Reporting (2015-MS-2)
… , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community … Act requires all public and private colleges participating in Federal Title IV student financial aid programs to … statements and reporting requirements in the college’s ASR to comply with the annual security reporting …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has … Financial Condition of New York State Regional OffTrack Betting Corporations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Length of Service Award Programs (2014-MS-1)
… Municipal Law (GML). The point system specifies how points toward LOSAP service credit will be earned by … in the point system and specifies the maximum number of points that can be earned for performing each activity. Volunteers earning 50 service award points annually must be credited with one year of LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Reducing the Cost of Hospital Services Provided to County Inmates 2013MS4 …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Agencies Bulletin No. 1947
… 406 PEF Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefDirect Deposit Program
… your pension payment is deposited directly into your bank account on the last business day of each month. Our Pension … the change. Important: You should keep your current bank account open until you receive our letter confirming the date … will begin depositing your pension payment into your new account. If you closed the account before the change to your …
https://www.osc.ny.gov/retirement/retirees/direct-deposit-programState Agencies Bulletin No. 1148
… deceased should be returned with a completed Next of Kin Affidavit (form AC 934-P and a Report of Check Exchange (Form … deceased employee’s payroll checks where a Next of Kin Affidavit and Report of Check Exchange forms have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalOpinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Albany County Department of Weights and Measures , Allegany County , … Comptroller. Carle Place Water District – Procurement (Nassau County) The district board did not ensure that … budget includes a tax levy which exceeds the allowable property tax levy limit. Therefore, to comply with the law, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other public corporations (NY Const, art X, §5; Patterson , supra ), we believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 91-64
… which you provided, the State Education Department and the Comptroller's Office have historically approved for … each for a separate route, are let to the same individual and neither of such contracts so let is in excess of the … as well as the aforementioned opinion of this Office and determine whether it is consistent with our current view …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 93-2
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 95-11
… of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 NYS2d 699; Fink …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Audit Finds Construction Delays in Public Housing Program Across New York State
… disagreed with the audit’s findings. Their full response is included in the final audit. Read the report Public …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-state