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Town of Leicester – Financial Management (2025M-2)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Electronic Reporting
… your report, do not mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 … Online Reporting, do not mail a separate Verification and Checklist Expired Formats and Reporting Methods Excel and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Comptroller DiNapoli Releases School Audits
… District , Mattituck-Cutchogue Union Free School District and the Plainview-Old Bethpage Central School District . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1124
… payments. Affected Employees Eligible DMNA employees in the following titles: Airport Firefighter Apprentice … provided. Effective Date(s) This payment will be included in the regular paychecks dated 2/1/12 (Pay Period 21) Eligibility Criteria As indicated in the 12/20/11 GOER memo, the payment to individuals is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1124-2011-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1209
… Purpose To explain the procedures for processing the DMNA Uniform … dated 12/05/12 (Administration) Background Pursuant to the GOER Memorandums dated 11/08/12, Article 39 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1209-2012-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformOpinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health … Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, issued in July 2012, … supported, auditors also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … implemented. Central Square Central School District – Fund Balance (Oswego County) District officials did not accurately report the district’s surplus fund balance, maintain surplus fund balance within …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1286
… 2 Airport Firefighter 3 Training and Safety Officer Air Base Security Guard Senior Air Base Security Guard Air Base Security Guard Inspector … Background Pursuant to the GOER Memorandums dated 11/14/13 Article 39 of the 2011-2016 Agreement between the State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1286-2013-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, and distributed appropriately based on program intent and/ or established criteria. The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly … and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesXIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business … if satisfied, allow the employer to exclude the award from the recipient’s income. To the extent the award program … Awards include tangible, personal property with a value of up to: $1,600 for qualified plan awards, or $400 for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsState Comptroller DiNapoli Releases Audits
… Taxation and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84) The …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… “Troubling errors like the ones routinely identified by my auditors are extremely costly. They can also put patients …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… means some were never entered into the agency’s computer case management system. Some complaints that were not … agency is required by law to inform individuals if their case is deemed defective. When auditors called about a third … within 30 days as required under the law. In one case, it took 655 days or almost two years to serve the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 92-6
… provisions. Further, the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 92-30
… principle and requires members to recuse themselves from all discussions relating to the not-for-profit agency and to …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 91-15
Whether the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision notwithstanding that the developer previously paid such amounts to the town when the original subdivision was approved
https://www.osc.ny.gov/legal-opinions/opinion-91-15Opinion 89-39
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance … coverage would have a prohibited conflict of interest in those contracts unless the exception contained in either General Municipal Law, §802[1][b] or [1][h] is …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Who does not qualify A member of the district’s board A clerk or treasurer of the board The superintendent Any … Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated April 2013) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor