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Opinion 92-7
… poor; in want; necessitous" (see Healy v Healy , 198 Misc 688, 99 NYS2d 874; see also Brown v Upfold , 204 Misc 416, …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Background Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities (Town of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… except for the Board Chairman, who recused himself from voting because he is also the Foundation’s Executive … fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year … Foundation could provide the School and increases the fee from 1 percent of total pupil revenue for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Estate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfWall Street Bonuses Went Up In 2013
… on record, according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. The bonus … industry generates a significant amount of tax revenue for New York state and New York City. DiNapoli estimates New York … accounted for 8.5 percent of the city’s tax revenues; New York state, which depends more heavily on Wall Street …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Homeless Outreach Services in the New York City Subway System (2018-S-59)
To determine whether the Metropolitan Transportation Authority and the New York City Department of Homeless Services have appropriate oversight and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s59.pdfClinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes and procedures governing the … process by monitoring the use of his signature stamp and the work performed by individuals who performed …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Agencies Bulletin No. 1241
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be taken in most cases. Obviously, this will depend on the specific … or if charges are not properly authorized or are not in compliance with local policies, reduce the claim by the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where … within five years of your date of death (for members who died before January 1, 2020, the application was to be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitAccidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … (even if they are not your designated beneficiary), in this order: To your surviving spouse, for life; Where … within five years of your date of death (for members who died before January 1, 2020, the application was to be filed …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitSchool Tax Relief (STAR) Program (2012-MS-6)
… in the Real Property Tax Law provides a partial exemption from school taxes for most owner-occupied, primary … have grown significantly since the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key … in a shared database that contains STAR information from other assessing jurisdictions in New York and other …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Village of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfSafety of Seized Dogs (2017-S-49)
To determine if the Department of Agriculture and Markets adequately oversees the seizure of dogs to ensure their safety and protect the rights of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s49.pdfCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… If you decide to, the board must establish the position by resolution. If you decide not to hire, the board must … position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … Any clerical or professional personnel directly involved in accounting and purchasing Any individual responsible for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorFort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119State Agencies Bulletin No. 1786
… agency as undeliverable, the check must be returned to the New York State Department of Taxation and Finance, Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checks