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State Comptroller DiNapoli Releases Municipal & School Audits
… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash … not adequately track tax certiorari judgments or maintain reliable records, such as a complete and accurate listing of … funds as required by district policy. Without adequate and reliable records and reporting, the board and district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-365
… Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY employees in Salary Grade 980 positions with a Comp Rate Code of CYF and CAL are affected. Background: In any fiscal year in which … fiscal year. Since the academic year beginning 09/01/2024 and ending 08/31/2025 includes 28 days in February, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for Lifeguards. Affected Employees … To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Opinion 91-16
… sizes of type faces (see, Garmin , supra , 284 A2d at 358; Rust v Missouri Dental Board , 155 SW2d 80, 85). A notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16State Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … provider maintaining inventory records, which resulted in the records containing inconsistent information. Port …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … comments on issues raised in the Town’s response letter. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Comptroller DiNapoli Releases Municipal & School Audits
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … appropriated fund balance of $216,780 that was not needed to fund operations which contributed to the accumulation of surplus fund balance. Additionally, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2213
… of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Agencies Bulletin No. 2118
… Employees: All employees with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are … for Institution agencies. Effective Dates: Administration Pay Period 1C, pay checks dated 04/12/2023 and Pay Period 1L, … an existing row on the Job Data page with an effective date of 03/30/2023 (Administration) and 04/06/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024Comptroller DiNapoli Releases Municipal Audits
… cash balances for the town-outside-village general and highway funds continued to be reported in the town-wide … Wyoming County – Selected Financial Activities (2015M-94) The county did not demonstrate that it performed an …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Contract Description field for each transaction, including amendment transactions. For amendment transactions, the NYS Contract Description field …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOversight and Enforcement of the Rechargeable Battery Law
… contain metals such as mercury, lead, cadmium, nickel and silver, and lithium-ion, all of which can pose a threat to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsTown of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately account for the … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Solvay Union Free School District – Payroll (2017M-257)
… through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and … Solvay Union Free School District Payroll 2017M257 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257