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Opinion 89-59
… for district purposes (1986 Opns St Comp No. 86-10, p 17; 23 Opns St Comp, 1967, p 305; 15 Opns St Comp, 1959, p 192; 9 …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The board and … coverage payments totaling $17,700 made to 44 employees. Garden City Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts that educate approximately 41,000 … Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… are specific and clearly articulate project goals and abatement schedules. The project approval process includes …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programCity of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Sidney – Budget Review (B4-13-19)
… resources are approximately $1.9 million. Thus, the full liquidation of the liability could significantly impact …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… records in the first degree and official misconduct. In October 2023, the former court clerk was sentenced to serve … reported and remitted. Perform an adequate review of bank reconciliations or accountabilities (compare current assets to current liabilities) to ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Sodus Center Fire District – Board Oversight (2017M-108)
… of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … separate from the Town, governed by an elected five-member Board of Fire Commissioners. District expenditures for 2016 … totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Medicaid Program – Medicare Part D Clawback Payments
… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsSkaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in Onondoga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
MaineEndwell Central School District Financial Condition 2013M49
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8CUNY Bulletin No. CU-346
… as the employee remains on step in one of these salary plans. Annual Employees in Titles with No Steps (salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffState Police Bulletin No. SP-118
… 4/1/10 Salary Schedule reflects the 4% increase. Location Pay (LOP) An increase to $1,536 annually effective 4/1/10 … as follows: Orange, Putnam and Dutchess Counties $1,280 NYC, Rockland and Westchester Counties $1,918 Nassau and … year 16 to 25 years of service = $640 per year Expanded Duty Pay (DPE) An increase to $7,452 annually effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-118-april-1-2010-salary-and-other-increases-state-police-employeesSUNY Bulletin No. SU-186
… not in an annual Pay Basis Code (CAL, 21P, or ANN), the new Earn Code SRC (Summer-Retirement Credit) must be used to … Request page using the Action/Reason Code of Pay Rate Chg/NEW . Rehires For Rehires, the agency must request the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsState Agencies Bulletin No. 1433
… Purpose To inform agencies of OSC’s automatic processing of the 2015 APSU Clothing Allowance and to provide agency … who meet the eligibility criteria Background Chapter 15 of the Laws of 2012, which implemented the 2009-2016 … To inform agencies of OSCs automatic processing of the 2015 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1433-2015-clothing-allowance-certain-apsu-employees-represented-policeSUNY Bulletin No. SU-341
… process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS Reconciliation Project. Affected … have identified reconciliation issues concerning prior year NYSTRS annual bills and collaborated on a project to … of the Reconciliation Project will address only the fiscal year 2021-2022 NYSTRS annual bill. Effective Dates NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateState Agencies Bulletin No. 2078
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … an Action/Reason code of Paid Leave of Absence/MLS); and Is classified as an investigator or detective in one of the … Police Investigator 1 University Police Investigator 2 Or is working as a plain clothes detective in the Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsu