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Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 [4th Dept 1982]), including trees which overhang the road (see … , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21DiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority … must take stronger action to meet the state’s clean energy goals, according to an audit released today by New York State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… and agency moneys in a timely manner and in accordance with applicable legal statutes. … County of Otsego …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Village of Clyde – Financial Management and Board Oversight (2013M-96)
… audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the … 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately … financial and capital plans. Adopt balanced budgets with realistic estimates of anticipated expenditures, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… seven-member Board of Education, operates five schools with approximately 3,000 students. Budgeted appropriations … the District’s unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate … of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition … the incorrect billings. School officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… fund and the water and sewer districts. Adopt budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… fund balance. As a result, he developed a budget for 2013 with revenue estimates that were based on the prior year’s …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Key Recommendations Ensure that District officials comply with competitive bidding requirements when purchasing goods … and providing justification for overtime prior to the work being performed. … Bohemia Fire District Purchasing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Recommendations Examine the effectiveness of collection strategies and consider other or enhanced measures that may …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… old; and one instance where the address did not agree with the address on the billing record. Although the results …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Homes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Acts) for the State Fiscal Year ended March 31, 2023. About the Program The Acts help ensure that the … We performed certain procedures, which were agreed to by the Department, to ascertain the expenses incurred in … the Acts for the State Fiscal Year ended March 31, 2023. Expenses to administer the Acts for the State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli: State Agency Overtime Hits Record $611 Million
… Community Supervision (DOCCS) and the Office for People with Developmental Disabilities - accounted for 63.5 percent … overtime hours dropped slightly at all three, compared with 2012. Other agencies paid high hourly rates for … New York. See the full report at: http://www.osc.state.ny.us/reports/overtime/State_Agency_OT_Report2014.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionCUNY Bulletin No. CU-329
… Time Entry Page) *Denotes new value to be used exclusively with the Scholarship agencies. Agency Actions Agencies are … For countries that do not have an income tax treaty with the United States, Federal income tax is withheld at 14% … payroll checks that are returned to OSC for any reason, with the reason clearly noted. Direct Deposit Scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… over the collection of cash receipts for trash bag sales and the summer recreation program to ensure accountability … 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which … the Treasurer and reviewed throughout the year. Comply with Village Law by auditing, or causing to be audited, the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254