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Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… instead of in the capital projects fund. The Board did not establish an adequate receipt process to ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. … Town’s Justice Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… Audit Objective Determine whether the Irvington Union Free School District (District) officials properly monitored and … response. … Determine whether the Irvington Union Free School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… collective bargaining agreements (CBAs) or contracts. As a result: 60 employees were credited with either more leave … properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1429
… Employees in the Institutional Services Unit (ISU) – BU04 who meet the eligibility criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State of New York … (see GOER memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingOpinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- … fire protection district. (2) There is no authority for a fire district to establish a scale of tax rates so that … (Town Law §185[1-a]; Report to the Governor on Legislation for L 1966, ch 907, Department of Audit and Control, June 17, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Implementation of the Dignity for All Students Act
… whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly … one school defined bullying as a pattern, and stated that something would need to happen three times to constitute a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… of Morgan Fuel & Heating Company, Inc., which conducts business as Bottini Fuel, for falsifying their business … be able to give back the money rightfully owed to Hudson Valley customers." Bottini Fuel, headquartered in Wappingers … Falls, provides heating oil to customers throughout Hudson Valley. From 2004 to 2016, Bottini Fuel improperly retained …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actState Agencies Bulletin No. 932
… of employer-provided vehicles and chauffeur services for tax year 2009. Affected Employees Employees with … Background IRS Publication 15 (Circular E, Employer’s Tax Guide) requires taxable noncash fringe benefits be … taxable noncash fringe benefits. OSC Actions OSC will report the value of personal use of an employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… of employer-provided vehicles and chauffeur services for tax year 2010. Affected Employees Employees with … Background IRS Publication 15 (Circular E, Employer’s Tax Guide) requires taxable noncash fringe benefits be … taxable noncash fringe benefits. OSC Actions OSC will report the value of personal use of an employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andPower of Attorney
… document allows someone else, referred to as the “agent,” (for example, a trusted friend or family member) to act on … your information with the agent you name in your POA. For example, your agent could ask for details about your pension payments, get help completing …
https://www.osc.ny.gov/retirement/members/power-attorneyDivision of Housing and Community Renewal Bulletin No. DH-47
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationOpinion 88-61
… is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Postal Service postmarked with the date of the last day for the payment of school taxes without interest may be … in an envelope postmarked with a date after the last day for the payment of taxes without interest and that you …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Audits
… Insurance Program – EmblemHealth Plan, Inc. – Overpayments for Services Requiring Coordination of Benefits (2022-S-27) … EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance … companies use a process called coordination of benefits for paying health care claims when an individual is covered …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift Briefing is necessary. Per guidance from DOB and GOER, Pre-Shift Briefing will be calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingEnglish Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDivision of Housing and Community Renewal Bulletin No. DH-62
… Promotion Recalculation or Increment Code Update based on information available as of the date the report is produced. … the reason the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE Position of Job … the reason the employee’s record was not updated. NYS Position Has Both Equated Grade and NTE Position of Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceOpinion 99-5
… SCHOOL DISTRICTS -- Library Appropriation (authority to contract with cooperative library system) -- Powers and Duties (authority to contract with cooperative library system) EDUCATION LAW, … 259: A school district may enter into a contract pursuant to section 256(1) of the Education Law with a cooperative …
https://www.osc.ny.gov/legal-opinions/opinion-99-5