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East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesUnified Court System Bulletin No. UCS-174
… revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … as timely as possible. Due to the increased frequency of retroactive transactions with an effective date greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department Finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOpinion 89-35
… by local law subject to a mandatory referendum. Whether it is proper to designate the town comptroller as chief fiscal … of town moneys to temporarily invest moneys not needed for immediate expenditure. This is in reply to your inquiry … transfers any of the powers of the supervisor to another official would be subject to a mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Town of Brunswick – Justice Court (2017M-285)
… Key Findings Collections were not deposited within 72 hours as required. Court personnel were unaware of the bail … Recommendations Ensure that deposits are made within 72 hours, as required by law. Perform monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285DiNapoli Releases Analysis of SFY 2024-25 State Budget
… new funding and policy changes to spur the creation of much needed housing, but the state’s financial outlook … 2024-25 are projected to total $227.2 billion, a decline of $7.3 billion, or 3.1%, from the prior year. The decrease … revenue fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOpinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 88-45
… or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the … relate to the issuance of capital notes. You ask whether, in our opinion, the proposed program is legal. The Local …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Update Your Contact Information
… Also, USPS will only forward mail to your new address for a limited time—generally, 12 months. To ensure you … date in the Change As Of field. Get Email Notifications for Important Documents You can also use Retirement Online to choose email as your delivery preference for correspondence and other important documents. When you …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Comptroller DiNapoli Releases Municipal & School Audits
… two former board members and two former interns. Village of Hewlett Neck – Treasurer’s Duties (Nassau County) The … with statutes. Instead, the village clerk performed many of the treasurer’s duties, creating a lack of segregation of duties. Neither the board, nor the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Parish – Board Oversight (2012M-240)
… audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to … were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did … all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 8010(1); LIEN LAW, §§19, 20: The chief fiscal officer of a county may refund a deposit made to discharge a …
https://www.osc.ny.gov/legal-opinions/opinion-92-14State Agencies Bulletin No. 1497
… Purpose To notify agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll deductions … To notify agencies of the reinstatement of the nontaxable benefit and of adjustments that may be made …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentState Agencies Bulletin No. 1698
… new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving expenses and to provide … law, qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed … through December 31, 2025. As a result, the reimbursement of moving expenses must now be included in an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseLimitations – State Police Plan
… in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in excess of 20 percent is excluded from your FAE. Tier 5 If the … in any year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed … medically necessary or were not provided. We also sought to determine if the affiliated dentists used illegal tactics … To determine if six affiliated Brooklyn dentists billed …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsOpinion 95-3
… a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the … a limited sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli Releases School Audits
… his office completed audits of the Schenectady City School District , Sidney Central School District , Tupper Lake Central School District and the Walton Central School District . … his office completed audits of the Schenectady City School District Sidney Central School District Tupper Lake …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits