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Fishers Island Waste Management District -- Purchasing (2015M-292)
… any purchases. District officials did not always comply with the purchasing policy by obtaining written quotes for … District’s purchasing policy to ensure it is in compliance with statutory competitive bidding rules. Comply with the purchasing policy and statutory competitive bidding …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Stephentown – Records and Reports (2012M-209)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Canaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Clarence Fire District – Purchasing (2016M-297)
… who are involved in the procurement process comply with the purchasing policy requiring the use of verbal and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… states having a positive balance of payments for the first time in the history of this report. For New York, funding … and continued state access to such funding beyond this time period, outcomes in the balance of payments similar to … year. Federal budget deficits (or surpluses) change over time, depending on many factors including shifts in the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020State Agencies Bulletin No. 1277
… in the following lifeguard titles of the Office of Parks, Recreation and Historic Preservation, the Staten …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesOpinion 2011-1
… special act establishing the IDA in question contains no express authority for the IDA to hire individuals to staff … As such, an IDA "lacks powers not granted to it by express or necessarily implicated legislative delegation" ( … Comp No. 99-4, at 6; 1991 Ops St Comp No. 91-32, at 91). Express Powers Article 18-A provides for IDAs to fulfill …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1State Comptroller DiNapoli Releases Audits
… (FRE) and victim assistance program (VAP) grants were made only to eligible victims and for eligible victim services. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-262
… implemented the 2011-2021 Agreement between the Unified Court System of the State of New York (UCS) and the New York … taxable gross and will be reported on the employee’s Form W-2. The adjustments (AOD and R OD) are supplemental … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-262-retroactive-adjustment-senior-officer-series-differential-sosOpinion 2003-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether town taxes to support the town police department are to be levied only against taxable properties within the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… reserve fund may not be transferred into the fire district's general fund]). Moreover, there is no general authority for … September 3, 2008 Charles S. Kovit, Esq., Attorney at Law Bay Park Fire District 1 Effective January 1, 2007, a … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – Investment Program While the county’s investments were generally legal, safe and … York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1991
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … Federation (PEF), the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA), and Council 82 (C82) allows OPWDD to establish a temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… This bulletin is supersedes by Payroll Bulletin No. 1990.2 . Purpose The purpose of this bulletin is to provide information and … of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainFare Evasion
… versus actual Program costs, but officials provided only a summary of the actual costs. According to this …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionHampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093