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Opinion 88-7
… surplus bond proceeds are available to pay debt service for purposes of a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt service need not be paid from the … proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district but, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … the Risks Your governing board should provide guidance for managing travel and conference expenses to avoid any …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 through December 31, 2012. … can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4City of Amsterdam – Recreation Department (2023M-29)
… collection records and staff did not issue receipts for collections or maintain inventory records for the beverage events . As a result, there is a … all collections were remitted to the Treasurer’s office . For example: The total projected fees for the six-week summer …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Office of Mental Health , Sky Light Center Inc.: Supported Housing Program (2012-S-37) Auditors identified $125,302 in … the lack of smoke and carbon monoxide detectors. Port Authority of New York and New Jersey, Inspecting Highway …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOpinion 2010-1
… and deeded, and (4) be dedicated to village park or other recreational uses, the village may use park trust fund monies … portion of the parcel to be dedicated for park or other recreational uses. You indicate that the village is … and dedicate the second acre for village park or other recreational purposes. With respect to the six acre parcel, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… and deeded, and (4) be dedicated to village park or other recreational uses, the village may use park trust fund monies … portion of the parcel to be dedicated for park or other recreational uses. You indicate that the village is … and dedicate the second acre for village park or other recreational purposes. With respect to the six acre parcel, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… repayment agreements provide for the repayment of amounts expended from appropriations as advances by the state, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsArchived Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCity of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Village of Kaser - Refuse User Fees and Records (2018M-97)
… of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation for the excess …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… 9160) to children who are between three and five years of age. For purposes of this report, these programs are collectively referred to … ABC serves about 86 children between three and five years of age with learning disabilities in the cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1892
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS … 31, 2021. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2021. OSC continues to use the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021Sag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners); (service credit for attending meetings of committees of a fire company); (pro …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Monitoring of Select Programs (Follow-Up)
… 2020-S-47 ). About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or older be as independent as possible for as long as possible through advocacy and the development … availability of, appropriate non-medical support services for older individuals to maximize their ability to age in …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followState Agencies Bulletin No. 859
… Employees Federation, a Licensure Premium was established for certain NYS School for the Deaf and NYS School for the Blind employees who currently possess or who obtain a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindExamination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … it received all the lights, heaters and generators it paid for or to adequately support the distribution of that …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. … Supervisor. The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85