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Opinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … which was established by the town within which the village is located and which is supported by town-wide taxes, for … with a town public library which was established by the town within which the village is located and which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-18
… overpayment. An action was commenced alleging due process violations. The court held that, under these circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 94-14
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … in a neighboring town. You ask whether, in light of recent amendments to the General Municipal Law (GML), the IDA may … the establishment and operation of IDAs. Numerous amendments to article 18-A were made by chapters 356-7 of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109CUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 375 in Bargaining … TG, TJ, TP and SJ are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Comptroller DiNapoli Releases State Audits and Examinations
… in the initial report. New York City Department of Housing Preservation and Development (HPD): The Mitchell-Lama Program: Awarding Housing Units and Maintaining Waiting Lists … procurement processes. For access to state and local government spending, public authority financial data and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Agencies Bulletin No. 1910
… processed. Affected Employees All employees in Bargaining Unit 01 or Bargaining Unit 21 represented by NYSCOPBA who meet the eligibility … LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already receiving location pay. … Eligible BU21 Employees in the Security Services Unit SSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 … Only instructional staff were required to complete mental health training. Three of the 12 recommended components of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newXV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which … The Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … The purpose of this section is to provide guidance to …
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
… of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will … if still in effect. Business Units do not need to process any documents to credit their appropriation. Returning the check with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … York State Urban Development Corporation for office space in Erie County. Office of General Services – Design & … new Department of Transportation Regional Sub-Headquarters in Dutchess County. $5 million with Mega Builders Inc. for …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryLake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… by the State Comptroller’s Office, the New York State Police, and Acting Wayne County District Attorney Christopher … issue. The Comptroller then partnered with the State Police and District Attorney to fully expose Peets’ alleged … complaint online at [email protected], or by mailing a complaint to: Office of the State Comptroller, …
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
… High-need urban/suburban districts show the highest rate of fiscal stress, with 22.2 percent of the districts in this category designated in some level of stress. Western New York was the only region that …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressTown of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Review of the Enacted Budget: State Fiscal Year 2021-22
… process, and will be required to pay a $25 million one-time licensing fee. While the legislation provides for a … resources are supporting important investments, but the time-limited nature of the majority of these funds will … adds State resources and takes action to separate one-time federal funding from those increases. Total school aid …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… audio visual equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at … did not properly supervise its information technology (IT) technicians or verify their work hours. They also failed … agreed with the Comptroller’s findings. Their response is included in the final audit report, which can be viewed …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overview