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Town of Murray – Capital Projects (2014M-086)
… Board did not properly authorize and monitor all capital projects. The Supervisor did not adequately oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … 1, 2012 through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… did not include adequate supporting documentation for 41 deposits totaling $264,624. There was no supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomBemus Point Central School District - Financial Management (2019M-216)
… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling $60,641 and … a District bank account and the ability to disburse funds. Transfer money to the administrator for the total amount …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mEast Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Conditions list. New York residency is required and only one account per individual is permitted. The program was …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesUnified Court System Bulletin No. UCS-248
… date greater than 04/06/17, the agency must submit a Data Change/COR (Cor History) transaction on the Job Request page, … The report will be sorted by DeptID and then by employee name, in alphabetical order. Fields in the report include … agency shop fees and the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosDiNapoli Releases Recommendations From Decarbonization Advisory Panel
State Comptroller Thomas P DiNapoli today released the report from the Decarbonization Advisory Panel
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelOversight of Residential Domestic Violence Programs
… through October 20, 2017. Background OCFS’ Division of Child Welfare and Community Services (CWCS) oversees the … unable to provide the audit team with all program and fire safety inspection reports for our scope period. OCFS also … asserted that regulations do not require program and fire safety inspections at individual safe dwellings operated by …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Comptroller DiNapoli Releases Municipal Audits
… The budgets adopted by the board underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West Seneca – Audit …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 89-41
… implied. Further, because Town Law, §§175 and 179 are the only statutes which generally govern the conduct of referenda …
https://www.osc.ny.gov/legal-opinions/opinion-89-41CUNY Bulletin No. CU-253
… to the 2004-08 Memorandum of Agreement between the City University of New York and IATSE Local One which calls … Ending date eligible for payment Earn Code: TTT (Theatre Tech Tape Payment) Units: Number of Units Agencies must … Employee) RGS (Regular Pay Salary Employee) TCC (Theatre Tech Cancel Call Hourly) TMC (Theatre Tech Minimum Call- Hry) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-253-cuny-salary-increases-and-ratification-bonus-paymentState Agencies Bulletin No. 741
… not submit a DTA/COR for an EmplID error where there is only one record. See instructions below for the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOversight of the Practice of Funeral Directing
… and burial or cremation. In New York State, only a licensed and registered funeral director may make … or cremation of a deceased person, and these services may only be provided by firms that are also registered with DOH. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli Releases Review of Executive Budget
… 2022-23, $5.1 billion would be set aside for reserves, but only $920 million or 18% would be to restricted reserves, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetGreen Economy Boosts Job Growth in New York
… Act (CLCPA) and the Reforming the Energy Vision, not only encourage the creation of new jobs related to clean …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkOvertime Temporarily Excluded from Tier 6 Contribution Rates
… includes earnings for April). Important: A Tier 6 member’s contribution rate is based on all employment reported to … just their employment with your location. If a member’s contribution rate is higher than you expected, this could be … Certain Tier 6 members may receive a lower contribution rate due to legislation that temporarily changed …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… (FBIC Ledger) reports for their agency. These reports can only be run for data through March 31, 2019 before the new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview