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State Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… did not properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts (districts) …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Contract and Payment Actions in January
… Office of the State Comptroller approved 1,323 contracts for state agencies and public authorities valued at $3.3 … 3,400 payments valued at nearly $7.6 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… State Finance Law. The State Comptroller’s responsibility for prescribing methods of accounting are provided in Article … of the Executive Budget State Comptrollers responsibility for prescribing methods of accounting New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… City School District technician was sentenced today for claiming simultaneous work hours at two public school … keep an eye on employees. I thank District Attorney Sedita for his continued partnership in holding those who commit … Rodriguez, an audio visual equipment technician, was paid for full work days at the Buffalo district while he was also …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianReview of the Enacted Budget: State Fiscal Year 2021-22
… greatly needed fiscal relief — all positive developments for the enactment of a new State Budget. The American Rescue … relies on substantial new resources from temporary tax increases, including a three-year increase to corporate … a historic amount of federal aid and new revenues from tax increases, the legalization of recreational marijuana, and …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the purchase order through the voucher process. As a result, correcting payments made against the wrong purchase … the requirement for unique invoice numbers. See Section 9.D – Refunds Owed to the State of this Chapter, for … . Guide to Financial Operations REV. 02/27/2015 … The purpose of this section is to provide guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… the appropriation if still in effect. Business Units do not need to process any documents to credit their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… New York State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. … after the town Supervisor notified the Comptroller and law enforcement of the potential issue. The Comptroller then partnered with the State Police and District Attorney to fully expose Peets’ alleged crime.” "Mr. Peets …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… stress. Environmental risk factors include having a high percentage of economically disadvantaged students, a high … property values, a low budget vote approval rate, a high percentage of English language learners, and large class … state Division of the Budget indicated that most of the funds withheld are expected to be paid in the current state …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 91-42
… custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys … §10-1008). Moneys paid to the village fire department as, for example, membership dues, foreign fire insurance tax … funds from the department to the village treasurer for investment purposes. While municipal corporations are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 94-1
… of the salaries of county employees who perform services for the administration and operation of a county sewer … charge to the cost of establishing a district an allowance for services rendered by salaried town employees when such … to the expense of maintaining a district an allowance for services rendered by any town officer or employee when …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 94-14
… to finance projects located outside the municipality for whose benefit the agency was created); (development … of any project located wholly outside the municipality for whose benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has authorized any assistance prior to …
https://www.osc.ny.gov/legal-opinions/opinion-94-14State Agencies Bulletin No. 938
… Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected Employees Employees for whom a BDA (Budget Director’s Approval) is required … D-1126 issued 11/6/09, agencies will be required to apply for Budget Director’s Approvals (BDA) through the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaState Agencies Bulletin No. 937
… agencies of the new earnings code CFR (CLEFR) to be used for the taxable fringe benefit CLEFR and how it will be … is subject to Federal, State, Local, Social Security and Medicare Taxes. “CFR” and the amount will appear on the … with the CLERF amount. Communication to Affected Employees A letter will be sent by the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/937-certification-licensure-and-exam-fee-reimbursement-clefr-2009Opinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … enforcement of liens for unpaid county and village taxes is not barred by any of the statutes of limitations … Code. In connection therewith, the Court stated: "It is clear that a specific direction in the City's tax laws as …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 89-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and maintain) TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 90-1
… - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; MUNICIPAL HOME RULE LAW, §10(1)(i): Where a town … as amended by chapter 674 of the Laws of 1989 (eff. January 1, 1990), authorizes the legislative body of a city … provides otherwise and except for revenues received as a result of a part-town function or activity, revenues received …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 90-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (with town library by … residents, or may grant moneys to the town library. We are in receipt of your letter asking whether a village may … entity under such terms and conditions as may be stated in the contract. Since section 256 authorizes a village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-2