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Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… Cortland County Industrial Development Agency – Project Management Agency officials have developed adequate … status, as either a library officer or independent contractor, is unclear. Because the treasurer is responsible … board cannot delegate these functions to an independent contractor. Otsego County – Cost of Temporary Housing Costs …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Opinion 89-35
… funds or appropriation accounts from being overdrawn and, with the counter-signature of the supervisor, the drawing of … a local government may adopt local laws, not inconsistent with the Constitution or general laws, relating to, among … towns to supersede any provision of the Town Law, with certain exceptions, relating to its property, affairs or …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Agencies Bulletin No. 2224
… (3.00%) for fiscal year 2024-2025 and includes the April 1, 2024 CSEA Salary Schedule . Effective Dates: The April … page using: Action/Reason code of Pay Rate Change/CSL ( Cor Sal ) if the Comp Rate Code is ANN Action/Reason Code of … page using: Action/Reason Code of Pay Rate Change/CSL (Cor Sal) if the Comp Rate Code is ANN Action/Reason Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseSUNY Bulletin No. SU-196
… Award to be processed as a lump sum payment. Processing Date Beginning Administration Pay Period 16L, paychecks dated … (Lump Sum for Part-Time UUP). Earnings Code: LPP Effective Date: 07/02/11 or the date the employee became eligible OT Eff Date: Same as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedCUNY Bulletin No. CU-430
… Purpose To inform agencies of a new Time Entry code and to explain the agency procedures for … the lump sum payment. This payment may be prorated. New Time Entry Code OSC has created a new Time Entry earnings code to pay the CUNY Bonus lump sum … To inform agencies of a new Time Entry code and to explain the agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Police Bulletin No. SP-244
… of State Police of OSC’s automatic processing of the 2024 State Police Hazardous Duty Pay. Affected Employees: All … if there is no successor agreement. Effective Dates: The 2024 State Police Hazardous Duty Pay is effective on 11/01/2024, end dated on 10/31/2025 and will be processed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… relating to lowering greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s … are part of DiNapoli’s broader strategy to protect and grow the Fund’s long-term value through sustainable investments and by seeking greater corporate efforts to meet the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureOpinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority … Whether the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-7
… not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current position of this … of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance Law, §165.00 …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … Did Great Neck Park District District officials properly record and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Oversight of Nurse Licensing
… within 180 days. Any investigations that remain open after 360 days are upgraded to a Priority 1 status. Annually, the … (Priority 2–4) investigations that exceeded the 360-day benchmark were not reclassified as Priority 1. 327 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpState Comptroller DiNapoli Releases Municipal Audits
… Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … of Fulton – Justice Court Operations (Schoharie County) The former justice did not ensure court money was accurately …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsHomeless Services Housing Needs Assessment
… – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP … to receive services and support aimed at helping them exit the shelter and return to self-sufficiency. Our prior … to permanent housing, 70% (101 clients) did not exit the shelter and transition to permanent housing, as …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Bellmore Union Free School District , Jefferson-Lewis-Hamilton-Herkimer-Oneida BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City School District … DiNapoli announced completed audits of the Bellmore Union Free School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-audits