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Opinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … other person. We have been asked to discuss the procedures for the equitable distribution of retirement benefits payable … Concerning the procedures for the equitable distribution of retirement …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce the salary of an … Prior inconsistent opinions are hereby superseded. 4 July 25, 2006 Brian R. Haak, Esq., Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-76
… of its trustees." [Emphasis added] Based on the above language, this Office, in 1986 Opns St Comp No. 86-54, p 86, … (Public Officers Law, §109). We are aware of no statutory requirement that private source moneys be applied to reduce …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Comptroller DiNapoli Releases School Audits
… subsequent year’s budget, the total amounts appropriated were mostly not used because district officials overestimated … District – Claims Auditing (Essex County) Although claims were generally supported by adequate documentation and were for appropriate purposes, they were not always audited …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1648
… Purpose To inform agencies of OSC’s automatic processing of the April … seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary increase provided the increase to … To inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1648-april-2018-public-employees-federation-pef-2-salary-increaseState Agencies Bulletin No. 1647
… Purpose To inform agencies of OSC’s automatic processing of the April … seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary increase provided the increase to … To inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1647-april-2018-civil-service-employees-association-csea-2-salary-increaseCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by … charged New York City’s Department of Education (DoE) and other school districts for salaries paid to his sons …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207City of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) … through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating … fund operations. Use excess unrestricted fund balance in a manner that benefits District residents. Pay for OPEB …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in … $10 million. Key Findings The Board has appropriated a significant amount of fund balance for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Putnam – Accounting Records and Reports (2022M-188)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland … Village, which has a population of approximately 3,100, is governed by a Village Board. The general fund’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … for fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. … unrestricted fund balance averaged almost 8 percent (two times the statutory limit) of the ensuing year’s operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … Key Recommendations Use general and water surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … surplus funds each year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management