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Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through … is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 educational and … totaled approximately $19.3 million. Key Findings The summer school program had an outstanding surplus in the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
BellmoreMerrick Central High School District Financial Condition 2016M341
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mAndes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings … with the Real Property Tax Law statutory limits. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250South Huntington Union Free School District – Financial Condition (2016M-132)
… schools with approximately 6,000 students, is governed by an elected seven-member Board of Education. Budgeted … did not use these funds to make related payments. Based on projections made by the District’s actuary, the workers’ compensation reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Oneida County – Court and Trust Funds (2023-C&T-3)
… and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Chautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … 1, 2017 through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Unified Court System Bulletin No. UCS-311
… 11/04/2022, issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the December 2022 … Payment); and Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a … Earn Code: UBA Amount: $600.00 – NU S9 OSC will notify the OCA when processing is complete, so agencies can begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-311-december-2022-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-308
… 05/05/2022, issued by the Office of Court Administration (OCA) Payroll Operations, authorizes the June 2022 payment. … Payment); and Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a … Code: UBA Amount: $600.00 – NU S9 OSC will notify the OCA when processing is complete, so agencies can begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-308-june-2022-uniform-and-equipment-uniform-allowance-andState Agencies Bulletin No. 1471
… 2015-2016. Effective Date(s) Repayment of the NYSCOPBA for Bargaining Unit 01 DRP reductions will begin in the … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings … Status is equal to Terminated, Retired or Deceased on all record numbers , the Earnings field is equal to the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Purpose To inform agencies of OSC’s automatic processing of the … (DMNA) Deficit Reduction Plan (DRP) created pursuant to Section 7 Part A of Chapter 491 of the Laws of 2011 and … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the … 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … not be receiving expected benefits. DCIDA did not properly bill, collect and distribute the PILOT amounts for three of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in … was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified … with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Corporation (H+H) is not fully meeting patients’ right to interpretation services for those in need of language assistance. “The Health and Hospitals … of languages spoken in New York City, but it needs to do better,” DiNapoli said. “It is critical that those in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over … than four years, this defendant used his position in the Clerk’s Office to steal a significant sum of money from the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedOpinion 96-13
… discussed in the opinion. AMBULANCE SERVICE -- Service Award Programs (simultaneous participation in retirement … Ambulance Workers (simultaneous participation in service award program and retirement system) CIVIL SERVICE LAW, §150; … participate in, and receive benefits from, a service award program for volunteer ambulance workers and the State …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 97-13
… FIREFIGHTERS -- Service Award Programs (service credit for training taken during a period of suspension); (service credit for training taken without approval) GENERAL MUNICIPAL LAW, … serving a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Opinion 98-24
… volunteer his or her services on an on-going basis to the officer in command of the company or department to assist the … assist at a fire or other emergency scene. The commanding officer of a fire district, when authorized by the board of … firefighter whose services are accepted by the commanding officer of the assisted fire company or department under that …
https://www.osc.ny.gov/legal-opinions/opinion-98-24DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… for prosecuting this case.” Sandra Smith’s mother-in-law, Minnie Smith, was a longtime Brooklyn resident who had worked … a change of address form purportedly signed and dated by “Minnie Smith.” At the time of Minnie Smith’s death in September 2006, Sandra Smith was her …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsOversight of Water Supply Emergency Plans (Follow-Up)
… Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. Amendments to the Law …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOversight of Chronic Absenteeism
… is a widespread problem, defined by the Department as a student missing at least 10 percent of enrolled school days. Student absences, attributed to … which the Department uses to calculate chronic absenteeism rates. Schools, districts, and other LEAs also maintain their …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeism