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North Merrick Union Free School District - Purchasing (2018M-87)
… Achievements The District generally complied with New York State General Municipal Law (GML) and its purchasing policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … also informs agencies of invoice retention requirements for freight charges. Update: Guide to Financial Operations … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTravel Advisory No. 14
… Questions & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: … during the review of an expense report, the traveler’s supervisor and/or the agency’s finance office are …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials disagreed with certain aspects of our findings and recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelOpinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 1010
… the employee’s account selection. The primary difference is that the Account Type is no longer selected by a radio button, but has a drop down … tax table has been established to calculate an amount that is to be added to the regular tax withholding amount. Most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsState Comptroller DiNapoli Releases Municipal & School Audits
… education instruction. From fiscal years 2019-20 through 2022-23, the district’s reported surplus fund balance ranged …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2069
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2023. Outreach to employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksWyoming County Court and Trust Funds (2020-C&T-2)
… Pursuant to New York State Finance Law, the Treasurer is required to submit a report on an annual basis to the … accumulated interest, less the Treasurer’s statutory fees, is deemed abandoned property. The Treasurer should, after … to the State Comptroller as abandoned property. The Clerk is not maintaining appropriate court and trust fund records. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School District’s (SCSD) … to Twilight participants. As the program coordinator, Jason Cecile was in charge of the Twilight teaching schedule. … District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School Districts SCSD …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeOpinion 2000-8
… -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation … county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … on Open Government since that body is authorized to issue advisory opinions interpreting the provisions of the Open …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 90-12
… , if an order directing payment by the county treasurer is made by the court, the copy of the order to be delivered … however, provides: Where a certified copy of a paper is required by law, an attorney admitted to practice in the … forth below, we believe that an attorney-certified copy is not permitted. CPLR 2105 clearly authorizes an attorney's …
https://www.osc.ny.gov/legal-opinions/opinion-90-12New York’s Paid Family Leave Program
… decreasing as income rises, suggesting paid family leave is a particularly important benefit to low- to … New York, regional and national data are available — was much higher than comparable percentages for the Northeast … employee pays the same rate, payroll deductions depend on how much an employee earns: those earning less pay lower …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … communicated as the Treasurer is not timely with recording financial information. The Treasurer’s books are consistently … monthly written reports which reflect the most up-to date financial information. Stop contracting with its current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Urban Choice Charter School - Information Technology (2019M-240)
… have and use their own user accounts when accessing the network and specialized software applications. Adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… DiNapoli said. “The revenue hole the pandemic created is getting deeper. Unless Washington acts to provide further … projected and $6.6 billion higher than August 2019. This is partly due to $4.5 billion in short-term borrowing … August Cash Report Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… the concerns and recommendations we’ve made in our audit report, the agency needs to ensure that all inspections are … in the sample. Three non-DOB inspectors failed to spot that a device that keeps doors from opening between … The agency’s full response is included in the audit report, which can be found online at …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 2000 - 13
… court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - Membership … People ex rel. Ryan v Green, 58 NY 295, concerning the common law doctrine of incompatibility of offices). 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13