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Controls and Management of the Unemployment Insurance System
… to March 2022. About the Program The Department’s mission is to protect workers, assist the unemployed, and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering the State’s … Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides benefits to …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 276
… Executive Branch agencies of the procedures for processing Military Stipend payments Eligible Employees Salaried (full … ordered, or ordered by Governor Pataki, to active military duty related to the events of September 11, 2001. … effective September 11, 2001, to provide additional military benefits to employees in Executive Branch agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001Niagara Falls City School District – Fuel Accountability (2015M-178)
… Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background The Niagara Falls … the contractor for excess fuel use for the period July 1, 2013 through March 31, 2015; ensure that future …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Comptroller DiNapoli Releases School Audits
… Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract … of services will be measured and the fee structure does not appear to be reasonable. School officials have not explored …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsWilliam Floyd Union Free School District – Payroll (2016M-165)
… the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Village of Richmondville – Disbursements (2012M-178)
… to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … were inappropriately paid prior to Board audit. There is a lack of segregation of duties within the payroll and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… 2014 through April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is governed by … of the Towns records and reports for the period January 1 2014 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182DiNapoli Announces Robin Lois to Oversee Local Government Division
State Comptroller Thomas P DiNapoli today announced the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local Government School Accountability
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionBloomingburg Fire Company #1 – Disbursements (2013M-83)
… 22, 2013. Background The Bloomingburg Fire Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The … over the Companys disbursements for the period April 1 2011 to February 22 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Williamsville Central School District – Financial Management (2016M-274)
… 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie … based on actual needs to avoid levying taxes at a level greater than needed and ensure that estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mAvon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mDeansboro Fire District – Claims Auditing (2026M-64)
… Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent unauthorized, … improper or fraudulent claims from being paid. A fire district with a strong claims auditing process ensures … to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/deansboro-fire-district-claims-auditing-2026m-64Opinion 2003-4
… ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that when the … (see US Const, 1st amend; NY Const, art I, §3). 2 Although not at issue here, we note that chapter 670 of the Laws of 2002 added, inter alia , new sections 174(2-a) and 177-c to the Town Law. Section 174(2-a) authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Nesconset Fire District – Length of Service Awards Program (2014M-317)
… July 31, 2014. Background The Nesconset Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… metrics into its executive compensation plan. McDonald’s Corp. agreed to assess supply chain water-related business … water quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed to adopt and … management, including ConocoPhillips Co., Lockheed Martin Corp., and Exxon Mobil Corp. The fund also supported the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesXI.12.B Contract Assignments – XI. Procurement and Contract Management
… the transfer and confirming that there are no known liens against the contract or Transferor and no reason to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both … Units on how to process payments to specific vendors or for specific types of payments. As processes are developed … added within this section. Processing Payments to Verizon for Landline Services SECTION OVERVIEW AND POLICIES This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOpinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … before the date specified in Town Law, §109, the public hearing on the preliminary budget was held, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5