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Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … the ages of three and five years. During the 2013-14 school year, Just Kids served about 803 students. Local …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not … and failed to use most of the appropriated fund balance for operations. Auditors determined the board did not … the town supervisor did not make deposits and maintain accounting records in a timely manner. Auditors also …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
https://www.osc.ny.gov/files/local-government/publications/pdf/american-rescue-plan-and-crrsa-guidance.pdfTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… but your pension will improve substantially if you have 20 years, your sick leave credit cannot be used to reach the 20 years. Increase your pension beyond the maximum amount … Meet the service credit requirement to retire in a special 20- or 25-year plan. … Article 14 information for PFRS Tier 3 …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jTapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Capital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfApplying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military service, send a written … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-creditDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… New York State Police Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics … the parts he stole from the police garage to subsidize his personal business. Investigators found invoices worth … New York State Police Acting Superintendent Kevin P Bruen announced the arrests of former state police mechanics …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Local Sales Tax Collections Down 3.9 Percent for First Quarter of 2021
… the first quarter of 2020. “Although collections remain down compared to last year, there are signs of improvement as … their budgets closely because the pandemic’s trajectory and its effect on our state’s fiscal recovery remain … 2020 through March 2021, statewide local collections are down by 11.8 percent or $2.2 billion. Despite the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-local-sales-tax-collections-down-3-point-9-percent-first-quarter-2021Opinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was … Municipal Law, §72-o) GENERAL MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not … 645; Lyle v H.R. Lyle Cider and Vinegar Company , 243 NY 257). This suggests that a sole proprietor or a partner is …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Downsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/mottville-district-2020-26.pdfOpinion 94-20
… Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) … in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Unified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments … negotiating units in the Unified Court System. Effective Date(s) Uniform Allowance and Uniform Blazer Allowance … Begin and End Dates will be 11/30/10. OSC will notify OCA when the automatic processing is completed. Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andSummary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfOpinion 2000-10
… of the civic center and ancillary facilities. Section 16 of chapter 41 authorized the State, the city in which the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11