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Opinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Agencies Bulletin No. 1179
… Seasonal employees who meet the eligibility criteria in M/C Bargaining Unit 06 Background Chapter 214 of the Laws … Effective Date(s) Payments may be submitted beginning in Pay Period 12, paychecks dated 9/26/12 (Administration) … Adjustment) Effective 4/1/07, seasonal employees in New York City, Nassau, Rockland, Suffolk and Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Alexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Examination of Unemployment Insurance Benefits 2016 Annual Report
… including: (i) high risk payment requests DOL approved in 2016; and (ii) prior year payments related to those 2016 … on the overpayments we identified, DOL assessed $217,290 in monetary penalties to 137 claimants. We also identified … totaling $64,206, which is comprised of $13,278 in current payments and $50,928 in future payments that …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportBatavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… T. Schneiderman announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly stealing campaign funds and … from his 2015 mayoral campaign committee, the Friends of Richard Thomas (“FORT”). After winning the mayoral election, Thomas established the Richard Thomas Inaugural Committee ("RTIC"), ostensibly to …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardComptroller DiNapoli Releases School Audits
… Payroll calculation errors cost the district $3,638. In addition, errors totaling $9,100 occurred with manual … only paying for transportation for students that lived in the district. Auditors requested documentation for 300 … that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special Education … children between the ages of three and five years residing in New York City and Nassau and Suffolk counties. During the … Therapy taught 284 students through services rendered in the students’ homes, schools, or neighborhood community …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualNYS Common Retirement Fund Contacts
… Anastasia Titarchuk Chief Investment Officer [email protected] Anastasia Titarchuk is the Chief Investment Officer for the New York State Common Retirement Fund. Under … Ms. Titarchuk was named as a 2015 Hedge Fund Rising Star by Institutional Investor Magazine. She graduated summa …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… “A year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in property values emerged. The tentative property tax rolls … The city cautiously projects an additional $848 million in property tax revenue annually, given the state of the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planAlternatives For Children – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Long Island, New York. Alternatives provides preschool … 2015, Alternatives reported approximately $25.9 million in reimbursable costs on its CFRs for the five rate-based … fiscal years ended June 30, 2015, we identified $253,494 in ineligible costs that Alternatives reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and … budgets for its four major operating funds. This resulted in operating surpluses which contributed to a steady increase in fund balance levels over the last three years. …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Kew Gardens reported approximately $9.8 million in reimbursable costs for the audited SEIT program. Key … fiscal years ended June 30, 2013, we identified $295,997 in reported costs that did not comply with the requirements in the Manual and recommend such costs be disallowed. The …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… bulletin is to inform users of changes to Retirement Plans in PayServ 9.2. Affected Employees PayServ users entering or … navigation and page used to maintain employees’ enrollment in Public Employee Retirement systems, and changes to Plan … Moving 9.1 Retirement Plans to the USA-Pension Plans page in v 9.2, as well as updating and consolidating Plan Types …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92DiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… New York City’s $124.7 billion fiscal year (FY) 2027 Executive Budget, released in May, continued the city’s … expand its broad economic base.” The city closed its FY 2027 budget gap without major new taxes but relied heavily on … tax increase, estimated to generate $3.7 billion in FY 2027, left a significant shortfall in the budget. The city …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stabilityDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Comptroller Thomas P. DiNapoli found numerous problems. "In 2013, in an effort to boost New York based agriculture, state law … to buy more locally produced foods. With changes put in place since our audit began, New York farmers and food …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmers