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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … monitor out-of-district tuition billings or ensure the billed amounts were accurate and proper because they did … Determine if tuition billings for the Niagara Falls City School District District students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and … compensating controls were not implemented to minimize the risks associated with the lack of segregation of the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Village of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance … 30, 2019, surplus fund balance totaled $708,000 and was 4.5 percent of 2019-20 appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216State Agencies Bulletin No. 2041
… and 2022-2023 and includes the April 1, 2021 M/C Salary Schedule , April 1, 2022 M/C Salary Schedule , April 1, 2021 … Date 2022 Payment Effective Date Check Date Institution/10 Lag 03/25/2021 04/07/2022 09/08/2022 Institution/10 Xtra Lag … the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… alleged collaborator, a financial advisor from Syosset, for allegedly scamming at least 40 people – many seniors – … and the United States Postal Inspection Service for their continued partnership and diligence in exposing … said that beginning in January 2015, an elderly victim for whom Eckstein worked as a personal accountant and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 91-30
… GENERAL MUNICIPAL LAW, §800(2): A town board member who is employed as a sales representative for a corporation which holds State and county contracts and … county contract. You ask whether a town board member who is employed as a sales representative for a corporation which …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 2002-4
… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … but in either case, the board of fire commissioners is not required to hold a public hearing before the … a service award program. You ask whether a public hearing is required prior to the establishment of a service award …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Pre-emption (town highway budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Agencies Bulletin No. 550
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … who meet the eligibility criteria. Background Chapter 419 of the Laws of 2004 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicState Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default … be changed in some instances. The work schedule is used to determine the prorated daily rate of pay for all … the biweekly earnings. This calculation will then be used to determine the wages for a specific period of time. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… wage; and Increases the Environmental Protection Fund to $300 million, including $120 million from non-recurring …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Comptroller DiNapoli Releases Municipal & School Audits
… County) The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers, determined that the city’s … in material compliance with the requirements of the Fiscal Agent Act. The city’s 2023-24 budget, which totals $1.43 …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… that there is more they can do to make sure those next in line are not passed over and that available apartments … The NYC HPD is the largest municipal housing agency in America and among its responsibilities is the development … under the SARA program. There were another 2,749 units in 22 projects that were part of the HUD’s Multifamily …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-years