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Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-95-28VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … limited to: Developing and implementing a complete system of internal controls governing advance accounts; Proper … Section 115 of the State Finance Law authorizes the establishment of cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewOpinion 90-28
… absence of any delimiting language in the statute, we have long interpreted section 805-a(1)(c) as prohibiting a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28State Comptroller DiNapoli Releases Municipal Audits
… vacation time and could make the village liable for large payouts for unused vacation time. The board did not ensure …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… an average of $4.4 million (or 6.6 percent) each year. As a result of these practices, the BOCES has generated annual … BOCES officials have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite … provides services to 13 component school districts in a two-county area. BOCES officials disputed some of the audit …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… accurate manner? Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer … public trust. Accurate and timely records are essential for establishing financial accountability and proper … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $206,086. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Agencies Bulletin No. 1301
… updates are required. Traineeships – Identified by Grade 800 Employees in M/C traineeships who complete a 26 week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 2365
… implemented the 2023-2026 Agreement between the State of New York and PEF, provides for payment of performance … as follows: Current Code Updated Code 1001 1001 if the new salary is below Job Rate 2510 if the new salary is equal to Job Rate 1004 0001 if the new salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2365-october-2025-public-employees-federation-pef-performance-advancesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report 2018S43 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followOpinion 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-94-14DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… is included in the final report , which can be found online at …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areVillage of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Annual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to … period July 1, 2011 through June 30, 2014 for the Apple and Sour Cherry Market Orders and the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Licensing and Monitoring of Proprietary Schools (Follow-Up)
… included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). … such as business, computer/information technology, and English as a second language. The New York State … overseeing these proprietary schools, including licensing and monitoring to ensure that their overall educational …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… Objective To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and … To determine if the New York City Administration for Childrens Services and the New York …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… their contracted providers to DOH’s Provider Network Data System (PNDS) at least quarterly. The data system helps DOH ensure MCOs are meeting requirements of …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programCalculating Days Worked – Enhanced Reporting
… days in the month of February because of the vacation week, consistent days worked and salary should still be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedCapital Planning (Follow-Up)
… is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in … along with annual capital spending plans. NFTA’s fiscal 2018-19 capital spending plan totaled $87 million, of which … system for ranking assets by importance, nor a schedule of replacement based on asset condition. Key Finding We found …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followOpinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 92-52
… Neck North may not enter into a cooperative agreement for the joint investment of its funds with the funds of other … of Great Neck North may participate in a cooperative plan for the joint investment of its funds with the funds of other … banks and trust companies are authorized to give security for such deposits. Any moneys of the authority not required …
https://www.osc.ny.gov/legal-opinions/opinion-92-52