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Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Southern Cayuga Central School District – Financial Condition (2020M-77)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS … in the event of an emergency, such as a serious illness or fire, it is within the scope of a town's police powers in the interest of public health, safety and …
https://www.osc.ny.gov/legal-opinions/opinion-90-59CUNY Bulletin No. CU-120
… Dues Grad Assistants 274 - PSC Dues 290 - PSC A/S *467 - Adjunct Dues PSC *468 - Adjunct A/S PSC *470 - PSC A/S Grad … holding a full-time position and a part-time position will pay the 1.05% for the full-time position and 1.0% for the part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeState Agencies Bulletin No. 1003
… All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State Comptroller … that the payroll submitted every Pay Period by each Agency is certified and authorized by a preapproved designated … of each designee. Each time an Agency Representative is added or removed, a new AC 2822 must be forwarded to OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsOpinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1967, p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed contract … library system. You indicate that the school district is not currently served by a library and is contemplating a …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 90-27
… (establishment of joint fire district) TOWN LAW, §189-a et seq. ; VILLAGE LAW, §§22-2210, 22-2212: The town board of a town and the board of trustees of a village located within … by resolution, authorize the sale or transfer of the fire house and fire equipment owned by the village to the joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Village of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the … investing available funds. Key Recommendations Develop and manage a comprehensive investment program that considers …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146State Agencies Bulletin No. 300
… To advise agencies of changes in withholding allowances and maximum Social Security Tax. Affected Employees All … in the Administration checks dated January 2, 2002 and Institution checks dated January 10, 2002. Tax Tables The … to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 annually. To request a copy of the Circular E, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-creditsNew York State Comptroller DiNapoli Statement on DACA
… "The Trump Administration's decision to end DACA today was … met the educational requirements and background checks to earn DACA and will be robbed of their opportunity to work …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-dacaTown of Hector – Employee Compensation (2024M-85)
… (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, … by the Town Board (Board). Inaccurately accrued and/or recorded leave time totaling 1,830 hours valued at …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Ashland – Long-Term Planning (2024M-114)
… of Ashland (Town) officials established multiyear capital and financial plans. Key Findings Town officials did not … funds have zero balances. However, based on discussions with the Highway Superintendent (Superintendent), vehicle and … upcoming capital needs. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than $150,000 by skimming village fees and altering public records from 2011 to 2017, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli Statement on Executive Budget Proposal
… made. Still, there is much work to be done. The challenge for the state is to align spending with revenue while still … needs of New Yorkers and local communities. Funding for these initiatives is contingent on the strength of the economy and federal assistance. Governor Cuomo’s call for comprehensive campaign finance reform and public …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalFormer Fire Co. Treasurer Admits Stealing $24K
… betrayed her neighbors and exploited her fire company for nearly two years," DiNapoli said. "Thanks to my auditors …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… year and one day in prison as a result of her convictions for extortion and making a false statement, announced State … which she admitted that she accepted money in return for her official actions. She admitted that she received … which was characterized as “consulting fees,” in return for using her official positions as Town Supervisor and …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonWindsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Opinion 93-12
… member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … any officer or employee to attend a conference conducted for the betterment of the municipality. Authorization must be … (General Municipal Law, §77-b[2]). Section 77-b provides for the payment by the municipality of all actual and …
https://www.osc.ny.gov/legal-opinions/opinion-93-12