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Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ … 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was … was no indication that the Council approved the specific terms of the Executive Director’s compensation for the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, … our review of Court operations back to August 1, 2013 and forward through November 30, 2016. Background The Village … is located in the Town of Brookhaven in Suffolk County and has approximately 515 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152State Comptroller Thomas P. DiNapoli Statement on New State Budget
… COVID-19. More than a year into the pandemic, the number of cases remains high in New York but the accelerated pace of vaccinations and job growth in many sectors indicate an improving economic outlook. We are not out of the woods, and we must remain cautious as there is still …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The … were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129State Agencies Bulletin No. 1080
… by NBT , and Did not receive a refund previously in paychecks dated March 10, 2011 (Institution) or March 16, … refunds for inactive accounts while preparing to close in December 2010. They were submitted on a separate file by … NBT and were excluded from the initial refunds processed in March in order to allow time for OSC to conduct a review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsAccounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … significant transfers from the general fund each year. The subsidies will only continue to drain the general fund’s fund … a long-term plan to reduce the need for general fund subsidies to fund the food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. … York State Common Retirement Fund Fund was $2541 billion at the end of the first quarter of state fiscal year 202324 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced today. For the three-month period ending June 30, Fund investments …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterCUNY Bulletin No. CU-541
… Deadlines schedule, payments may be submitted beginning with paychecks dated 07/07/16 and must be completed by … Grant Payment for Summer Research that are funded with Tax Levy funds. Additional Pay Earnings Codes … Payroll Systems and Operations office must provide OSC with the CUNY RF Authorization Form spreadsheet of eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-541-2016-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-505
… Deadlines schedule , payments may be submitted beginning with paychecks dated 07/09/15 and must be completed by … Grant Payment for Summer Research that are funded with Tax Levy funds. Additional Pay Earnings Codes … Payroll Systems and Operations office must provide OSC with the CUNY RF Authorization Form spreadsheet of eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-505-2015-city-university-new-york-cuny-research-foundationState Comptroller DiNapoli Releases Municipal Audits
… , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsManagement of Selected Special Revenue Funds
… raised primarily through the sale of distinctive license plates in support of the specific causes. More recently, the fund for organ donation (the Life Pass It On Trust Fund) has also begun to benefit from a voluntary $1 … As the following chart shows, the distinctive license plates and license application check-off box have generated …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsSUNY Bulletin No. SU-149
… the Lump Sum payments. Affected Employees SUNY employees in Bargaining Unit 08 who meet the eligibility criteria … Effective Date(s) Lump Sum payments may be submitted in Pay Period 10L, paychecks dated 9/3/08 Contract Provisions … for the $500 Lump Sum payment, part-time employees in Bargaining Unit 08 who are in Pay Basis Code ANN , BIW , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeOpinion 91-57
… 7, 1992 Gerard Fishberg, Esq., Village Attorney Village of Garden City …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of the Insurance Law is applicable to … February 14, 1996 Martin H. Brownstein, Clerk of the Court Supreme Court of the State of New York …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 94-26
… (computation of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … LAW, §§980-b, 980-k: A town may establish a business improvement district, the boundaries of which include area … within the town. When a town establishes a business improvement district which includes area within one or more …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Licensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … To determine whether the State Education Departments Bureau of Proprietary School …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schools