Search
Opinion 90-49
… for improvement district commissioners, a commissioner is entitled to the full per day amount for each day on which … as nominal, unsubstantial, trivial or inappreciable. It is for the municipal auditing body or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 703-A
… (NYSCOPBA) and provides salary and other payment increases for those employees covered by the award. This bulletin … on the new rates listed above. Inconvenience Pay Partial is any combination of evening, night and/or day shifts, and … Earnings that use Inconvenience Pay in the calculation: i.e. overtime, lost time, holiday, etc. Note : OSC will enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-194
… Concurrently Hired or Transferred or had a position change with an effective date of 08/15/13 and later. Note: If … completed. Pay Basis Code Changes If an employee elects to change their obligation (21P to CAL or CAL to 21P), the … code of RFL/RLV effective 09/01/13. Submit a Position Change or notify SUNY Administration to change the Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-194-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: Special Education Providers Shortchanging Special Needs Children
… cases of possible fraud that have been referred to law enforcement for further investigation. “Special … of taxpayer money. It is time for this to stop, and my office will do everything we can to make sure that students … improperly allocated to MDS; and $109,187 in other than personal services costs that were unsupported by appropriate …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41West Niles Fire Company – Financial Activities (2017M-205)
West Niles Fire Company Financial Activities 2017M205
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Filing Requirements – World Trade Center Presumption
… this Notice will protect your rights, and the rights of your beneficiaries to apply for benefits in the future. If … From Public Service You may apply for a reclassification of your benefit to a World Trade Center accidental disability … your condition been known and fully developed at the time of your retirement. If approved, your World Trade Center …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the … Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over … Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… expenditures, funding needed reserves or reducing District property taxes. Revise the reserve fund policy to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … State, and Federal resources that is not under the control of the local school board and is governed under Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Crown Point Fire District – Board Oversight (2024M-29)
… are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s … reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September … These are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Lansing Central School District – Procurement (2021M-213)
… goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … during our 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four … by using a State contract. Key Recommendations Update the procurement policy and related procedures to include detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… for additional detail on paying and reconciling each type of card: Paying and Reconciling Procurement Card Charges … AND POLICY This section provides agencies with the Office of the State Comptroller’s policy on paying and reconciling … with PCard privileges should refer to Section XIV.10.B of this Guide to ensure compliance with Advisory Opinion No. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-charges