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Opinion 89-47
… of the fire district must be assessed equally against the area of the fire district, as extended. This is in reply to … including those for debt service, between the original area of the fire district and the area of any extension of … district. In this regard, we note that Town Law, §172-a(5), which relates to the alteration of boundaries of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest … with disabilities, pleaded guilty to stealing $5 million in city and state funding between 2005 and 2012 — money that … special needs students between ages three to five. Island Child Development Center (ICDC), a private not-for-profit …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedState Comptroller DiNapoli Releases Audits
… active CINs. The follow up found officials have made little progress in addressing the problems identified in the … (Preschool Special Education Audit Initiative) – Little Meadows Early Childhood Center, Inc. – Compliance With … Reimbursable Cost Manual (2021-S-4) New York City-based Little Meadows is authorized by the State Education …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… does not reflect the potential impact of a recession. City fund revenues declined by 4.2% in FY 2002 and 5.9% in FY … identified, including for the MTA, education and housing. In total, DiNapoli has calculated risks to the … on service delivery. These strong year-end revenue results also underline the importance of fiscal governance, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeState Comptroller DiNapoli Releases Audits
… Auditors found Transit’s new customer-focused measures do not appear to meet the plan’s goals. For a metric to be … for the State University of New York (SUNY): Technology Transfer Program and Royalty Payments (2019-S-10) The … by MIM that were ineligible for reimbursement. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… process. North Syracuse Central School District – Payroll Access and Certification (Onondaga County) The … user access and transaction rights on the computerized payroll system based on job responsibilities, which … the segregation of duties and could permit improper payroll changes. Six individuals had access to functions in …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1492
… must capture and report if an employee is eligible for health insurance coverage and the date the employee is eligible for … new fields created for this functionality, Eligible for Health Insurance Coverage and Date Eligible for Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City … to Assist Businesses in New York City (2022-N-1) The New York City Department of Small Business Services (SBS) … City start, operate, and expand. SBS programs, including the Energy Cost Savings Program, the Business Preparedness …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 91-27
… real property of the historical association necessary for the construction of a sewage treatment plant. The county … to acquire, by purchase or condemnation, real property for lawful county purposes. 1989 Opns St Comp No. 89-29, p … no longer needed for county purposes. With respect to the application of bidding requirement of County Law, §215(6) to …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded and … Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by the Towns of Ballston, … the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one member each …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceState Agencies Bulletin No. 1585
… Purpose To inform agency payroll officers of the new procedure for notifying their employees of a FICA … be FICA taxable Background Please refer to Bulletins 1493 (New Repayment Rate for Deduction Code 502 NYS (SS/Medicare … To inform agency payroll officers of the new procedure for notifying their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasMarathon Central School District – Fund Balances (2017M-280)
… School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. … limit each year for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage … overfunded as of June 30, 2017. Key Recommendations Adopt a fund balance policy that includes a plan for using the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Florida Union Free School District – Information Technology (2017M-146)
… (IT) were appropriately designed and operating effectively for the period July 1, 2015 through June 9, 2017. Background … and the Mid-Hudson Regional Information Center (MHRIC) for IT services. Key Findings Employees do not comply with … The District does not have service level agreements for services provided by OUBOCES and MHRIC, which could lead …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits during the … Determine whether Town officials effectively managed the water and sewer funds financial condition to ensure the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling approximately $1.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Annual Audit
… the New York State Workers’ Compensation Law and mandated fee schedules. Background The Board processed claims totaling …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditHoosic Valley Central School District – Financial Management (2014M-6)
… of Cambridge and Easton in Washington County. It operates two schools with approximately 1,000 students and 230 … are maintained in accordance with applicable laws. Develop a multiyear financial plan that addresses the use of unexpended surplus funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… school bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and … vehicles on State contract and compare the vendor’s pricing with the State contract list prices. Develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-grid