Search
Public Authorities by the Numbers: New York State Urban Development Corporation, October 2010
The growth in the number, cost and influence of public authorities has necessitated increased oversight and disclosure of their activities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/udc-by-the-numbers-2010.pdfMarion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, … two schools with approximately 790 students, is governed by an elected five-member Board of Education. Budgeted … because the employees failed to meet the credit hour or grade level requirements necessary for reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Opinion 88-68
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING … -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST -- … planning board is disqualified from considering and voting on matters concerning a proposed subdivision development. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-68State Comptroller DiNapoli Releases School District Audits
… were paid prior to the claims auditor’s approval. Based on dates transactions cleared the bank, 195 additional claims …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsFiling Requirements – World Trade Center Presumption
… If You Are Not Disabled If you meet requirements 1 and 2 under Eligibility Requirements , we strongly encourage you to file an Application for World Trade Center Notice (RS6047-N) by September 11, … have been permanently disabled and unable to perform your job had your condition been known and fully developed at the …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsDisability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … property in a matrimonial action. Whether a member’s disability retirement benefit is subject to equitable … benefit. If the DRO does not specifically address a disability retirement, then the ex-spouse’s equitable …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for … The Assistant Superintendent carried over and used 6.5 vacation days from one year to the next even though his …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOpinion 91-27
… on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property … of County Law, §215(6) that county real property be sold only to the highest responsible bidder. County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-north-hempstead-s9-21-12.pdfAdequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-big-flats-s9-21-20.pdfAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-saratoga-springs-s9-21-10.pdfXIV.14.B Capital Assets – XIV. Special Procedures
… infrastructure Recording general capital assets Valuation of capital assets Maintenance of capital asset records Disposition of general capital … Senior Colleges) and public benefit corporations Asset Retirement Obligations Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87)
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establish
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87)
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response.pdfSelected Controls Over the Property Tax Assessment Process (2015-N-1), 90-Day Response
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1-response.pdfInstructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/app_instructions.pdfChallenging a Determination – State Police Plan
… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your … by NYSLRS. Hearing requests sent by certified mail, return receipt requested, are considered filed on the date … your return email and mailing address, and a phone number where you can be reached during the day. We will send you an …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationOpinion 97-20
… or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-21
… (administrator of estates - county chief fiscal officer's right to fees and commissions); (fees and commissions - right of county chief fiscal officer to remit to county, or to waive) COUNTY LAW, §§201, … COURT PROCEDURE ACT, §1219: A county chief fiscal officer is entitled to retain fees and commissions received …
https://www.osc.ny.gov/legal-opinions/opinion-91-21State Comptroller DiNapoli Releases Municipal & School Audits
… 408 tax exemptions in those categories granted in 2022 and 2023, auditors reviewed 154 totaling $667,938 that were …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0