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Opinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt …
https://www.osc.ny.gov/legal-opinions/opinion-94-19DiNapoli: Former Clerk Padded Her Pay With Town Funds
… today announced the arrest of Jordan Green after an investigation and audit found that she paid herself thousands … of defrauding the government. She was arraigned in Schroon Lake Justice Court this morning, in front of Justice William … employee benefits and collecting payments to the town. The investigation and audit revealed that Green, during the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). … contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
Beaver Dams Volunteer Fire Company Inc Financial Activities 2018M17
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesChallenging a Determination – Article 14 Benefits
… denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in writing and filed …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Nyack Union Free School District – Network User Accounts (2021M-113)
… complete report - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials … (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Le Roy Central School District – Payroll (2016M-412)
… July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , … , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and accountability for … and bank reconciliation duties are segregated. As a result, the administrative assistant records and deposits …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… Garden City Union Free School District – Overtime (Nassau County) District officials have not established a …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Opinion 94-11
… with the annual inspection dinner. September 12, 1994 Raymond F. Concannon, Esq., Attorney at Law North Merrick …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 2005-8
… This opinion represents the views of the Office of the State Comptroller at the time … of “emergency medical transport” services by a paid city fire department, in an amount that is designed to generate revenue in excess of the projected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8City of Glen Cove – Budget Review (B7-15-17)
… reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsOpinion 88-2
… of (means of financing collection in villages) MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(2); VILLAGE LAW, §5-518: A … of Municipal Home Rule Law, §10(1)(ii)(e)(2), a local improvement does not necessarily have to be founded in a … related to the varying benefits received by each class, so long as, in accordance with constitutional equal protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Comptroller DiNapoli Releases School Audits
… District , Saugerties Central School District and the Wells Central School District . "In an era of limited … that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – … referred to as eligibility requirements, must be satisfied for a transaction to occur. Voluntary nonexchange … The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… with the Atlanta-based beverage giant. “Pay for CEOs and other corporate executives has dramatically outpaced … company’s overall compensation philosophy and long term performance, not simply on what executives at other companies … use of performance-based metrics that reward exceptional financial performance. [The company] also can consider other …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payBronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Cost-of-Living Adjustment – Article 14 Benefits
… age and number of years retired, your retirement benefit will permanently increase each year. You will begin receiving COLA when you are: 62 or older and retired for five or more years; … a disability pension for five or more years. When you die, if you selected an option that pays a lifetime benefit …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustment