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SUNY Bulletin No. SU-363
… Purpose: The purpose of this bulletin is to provide instructions to agencies for … Campus President are affected. Background: Per Chapter 190 of the Laws of 2023 and the 09/12/2023 Memorandum from the SUNY Board of … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… agencies must notify BSAO - Cash Management Unit via email at [email protected] . The bank name and bank … account number (last 4 digits) should be included in the email. The bank account will be marked as closed in Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceKenmore Housing Authority – Selected Financial Operations (2017M-157)
… Kenmore Housing Authority Selected Financial Operations 2017M157 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Starpoint Central School District – Financial Condition (2015M-266)
… September 1, 2015. Background The Starpoint Central School District is located in the Towns of Cambria, Lockport, … Starpoint Central School District Financial Condition 2015M266 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua … 425 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure related … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… From 2014 through 2016, Broome County depleted its fund balance to dangerously low … State Comptroller DiNapoli for completing this audit of Broome County that we requested," said Broome County Executive Jason Garnar. "The results only … From 2014 through 2016 Broome County depleted its fund balance to dangerously low …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no improvement … and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, no … ten days of the board's determination. You ask whether a water district, which was properly formed in 1982 but for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL … Whether the Town of Cheektowaga may use its share of county sales tax revenues …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report … To determine whether the costs reported by the Association to Benefit Children on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… the food services at certified homeless shelters in New York City, and whether the meals served meet State … provide meals that are balanced, nutritious, and adequate in amount to meet the dietary needs of residents. Such meals … food items served, including nutritional fact labels, recipes, and food brand names, in order to properly verify …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesState Agencies Bulletin No. 2386.1
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA and PEF Over40 Comp Time II Cash … Time Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees in PEF or CSEA), Earnings Code 40C (for employees in CSEA), or Earnings Code D40 (for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act … FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … Internal Revenue Service or the New York State Department of Taxation and Finance, which could result in fines and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… the board did not approve and monitor vendor contracts. City of Hudson – Payroll and Accrued Leave (Columbia County) City officials did not segregate the duties of the clerks … money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was … ( cf. Eminent Domain Procedure Law, Articles 3, 5 and 6 relative to real property acquired by condemnation). … v Wilson , 308 NY 605; Merritt Meridian Const. Corp. v Gallagher , 96 AD2d 933, 466 NYS2d 381). We believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64