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Town of Minden – Budgeting (2014M-366)
… July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … general fund without first eliminating the tax levies in the part-town funds (those that exclude the Village), … with unrealistic estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… to finance operations and overstating appropriations concealed the actual surplus fund balance. When unused …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and … The purpose of our audit was to assess the Towns practices …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices … the DMV’s pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance … with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62State Agencies Bulletin No. 2359
… earnings that are automatically calculated by the system (e.g., overtime), agencies must separate earnings by pay … Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2359-september-2025-public-employees-federation-pef-performance-advances-andSUNY Bulletin No. SU-378
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Agencies Bulletin No. 1853
… 14 Lag 09/24/2020 10/22/2020 Administration 14 Lag 10/01/2020 10/28/2020 Eligibility Criteria Performance Advance … grade on the payment effective date based on the 04/01/2019 Salary Schedule (currently in effect), are eligible … regarding the composite position must be included on the General Comments page. Paid Sick or Paid COVID Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performancePower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document … if we have an approved copy of your POA form on record, we can discuss your information with the agent you name in your POA. For example, your agent could ask for …
https://www.osc.ny.gov/retirement/members/power-attorneyDivision of Housing and Community Renewal Bulletin No. DH-47
… Employees Employees in Bargaining Unit 67 who meet the eligibility criteria Background The emergency … by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … for FEE basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Agencies Bulletin No. 1429
… in Administration Pay Period 18L, paychecks dated 12/16/15 or Institution Pay Period 18L, paychecks dated 12/24/15. … employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of … taxable gross and will be reported on the employee’s Form W-2 using code UTA (Uniform/Tool Allowance). Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingComptroller 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
… State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … Degree in the Village of Wappingers Falls Justice Court. Attorney General Underwood also announced the company's civil … Comptroller DiNapoli . "Thanks to my partnership with Attorney General Underwood millions are now being returned to …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actImplementation of the Dignity for All Students Act
… a school function” (New York Codes, Rules and Regulations [NYCRR§100.2]). Key Findings We found that DOE could do more … as “other” was still significantly higher than the 22 percent reported by schools in New York City for the … Align the Discipline Code definition of bullying with the NYCRR§100.2 definition. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEnglish Language Learners Programs
… to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. Use the maps link above to … (77%) students did not have programs available in their home languages and/or grade levels. Further, 23 of 70 (33%) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 88-61
… TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY TAX LAW, §925: … of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is dated by postmark … of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked with the date …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 99-2
… in excess of $20,000 shall be awarded by the appropriate officer, board or agency of a political subdivision or …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … to dissolve a fire protection district either upon termination of any fire protection contracts then in force … and property owners within the zone receive special services or benefits greater than, or not in common with, the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Comptroller DiNapoli Releases Audits
… the following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – … pay claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-audits