Search
Lewis County – County Bridge Maintenance (S9-13-3)
… expenditures totaled $41 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This Department includes a Highway Superintendent and a contracted professional …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Reading – Financial Management (2013M-217)
… of Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor … to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for … 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the … today announced that the New York State Common Retirement Funds investment return was 1155 for the state fiscal year …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Opinion 89-61
… inspector and his or her deputy and assistant "shall be a charge upon the taxable property of that part of the town … statutory requirement, nor any statutory authorization to charge the salaries of the town supervisor, clerk or … although the salary of the town building inspector is a charge upon the town outside village area only, the salaries …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. 1184
… BU01 Deficit Reduction Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except … less than $7.37. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … 07/23/2012 (Institution and Administration), and Employee is in Bargaining Unit 01, and Employee has a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleOpinion 2011-1
… special act establishing the IDA in question contains no express authority for the IDA to hire individuals to staff … As such, an IDA "lacks powers not granted to it by express or necessarily implicated legislative delegation" ( … Comp No. 99-4, at 6; 1991 Ops St Comp No. 91-32, at 91). Express Powers Article 18-A provides for IDAs to fulfill …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Town of Coldspring – Town Clerk Operations (2013M-137)
… where no other form of receipt is available. Record payee names and amounts in the accounting records and ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Opinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Barnard Fire District – Financial Condition (2015M-145)
… of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Terryville Fire District – Treasurer’s Duties (2017M-136)
… March 31, 2017. Background The Terryville Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136East Meadow Public Library – Claims Auditing (2017M-275)
… June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is … purchases totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Village of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265New York City Budget Balanced But Economic Risks Have Grown
… released today by State Comptroller Thomas P. DiNapoli. The surplus was generated by higher than expected revenues, … plan assumes that the city’s economy will slow, it does not anticipate a recession. Other issues facing the city … additional support from the city. Read the report , or go to: https://www.osc.state.ny.us/osdc/rpt4-2020.pdf Find …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… behavioral, prevocational, mental health, and family support. Lifespire receives funding from Medicaid, OPWDD, the … service costs. Lifespire did not provide time records to support the hours worked for 44 employees. We also identified … Disabilities: Association for the Advancement of the Blind and Retarded – Options for People Through Services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesOpinion 2005-7
… and e of subdivision one of section ten of “this article” (i.e., article 5). It is obvious, however, the reference was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… A non-profit, paid millions by New York City to provide summer jobs and after … A nonprofit paid millions by New York City to provide summer jobs and after …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsTravel Advisory No. 11
… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… in SFS which, once approved at the agency level, will be routed to DOB for further review and final approval. Current … the bill for bills created after June 1, 2014 OR the last day of the quarter for bills created prior to June 1, 2014. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costs