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Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of Wright – Financial Operations (2014M-277)
… Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s … send our Member and Employer Services Bureau a copy of the legal document for review. You will be charged for the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsOperational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - … necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule and communicate the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases School Audits
… recent years, the board has balanced its adopted budgets with appropriations of fund balance and reserves, which has … County) District officials have not provided employees with written procedures over payroll, did not adequately … made it appear that the district was in compliance with the statutory limit on unrestricted fund balance. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately and effectively. … state’s building aid payment schedule. District officials have maintained real property taxes at a consistent level …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services (BOCES) , Half Hollow Hills Central School District , Horseheads Central … being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … for the 2012-13 through 2014-15 fiscal years by $14.9 million (7 percent), which resulted in operating …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 90-27
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of a joint fire district. The meeting must be held at a location within the proposed district. If, at the joint meeting, it is decided by majority vote of each …
https://www.osc.ny.gov/legal-opinions/opinion-90-27XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… 402-4104. Critical payments identified during the SFS shutdown will follow the emergency critical payment process … - Critical Payment Processing 10th floor 110 State Street Albany, NY 12236 For questions regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyOpinion 88-11
… AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its … Whether the proposed sale of this property to a local incorporated volunteer fire company must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Audits
… registration card and entrusts the Department of State (DOS) with issuing registration cards. The Act also requires … which identifies the employment goal, services that will be provided to help achieve that goal, and how progress will be measured. A prior audit, issued in March 2022, found …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsTown and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsDiNapoli Releases July State Cash Report
… percent, from the same period last year, according to the July state cash report issued today by State Comptroller Thomas P. DiNapoli. Tax collections through July were $21.8 million over the Executive’s latest … the Enacted Budget Financial Plan. The General Fund ended July with a balance of $6.8 billion, which was $23.3 million …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportBorough of Manhattan Community College – Controls Over Bank Accounts
… York: Lehman College - Controls Over Bank Accounts (2014-S-69) City University of New York: Medgar Evers College - …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsHealth Information Management Department – Selected Procurement and Human Resources Practices
… if the Health Information Management Department at Stony Brook University Hospital complied with applicable … the period June 1, 2003 through June 12, 2013. Background Stony Brook University Hospital (Hospital), located in … tertiary-care center and level 1 trauma center. As part of Stony Brook University, one of the four University Centers of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesOpinion 89-36
… the establishment of a capital reserve fund to construct, reconstruct or acquire a specific capital improvement for … for a type of capital improvement, to construct, reconstruct or acquire a specific capital improvement for … the establishment of a capital reserve fund to construct, reconstruct or acquire a specific capital improvement. …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 88-72
… sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … The local government, when considering which system of collection to use, should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOversight of Select High-Technology Projects
… The audit covered the period January 1, 2013 through April 30, 2019. About the Program ESD is the chief agency … high-tech projects administered through SUNY Poly and the Buffalo Billion initiative (an investment announced in 2012 for the Buffalo area economy to create jobs and spur economic growth) …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projects