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Opinion 97-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20State Agencies Bulletin No. 1065
… Purpose To provide instructions for processing the $500.00 lump sum payment for Special Assignment to Duty … Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainTown of Prattsville – Justice Court (2012M-243)
… not enter all moneys received into the Court’s accounting system. Justice Blain had unidentified funds totaling $1,848 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… which support the cash basis financial plan as the preferred presentation include: It is meaningful to both the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk County) … potential reimbursements of $268,308. Candor Central School District – Separation Payments (Tioga County) District …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. Crossroads is reimbursed for preschool … costs included $11,111 for iPads, software, laptops, and various curriculum materials that were purchased with …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees in nearly … full-time students is approximately $44,300 per year. The school’s enrollment as of fall 2014 was about 2,500 … For the three academic years ended June 30, 2013, the school certified 2,090 awards totaling almost $3.6 million …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeState Agencies Bulletin No. 1045
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 who … moved them to a higher salary level on the CSEA dues chart in 2010 Effective Date(s) Administrative Paychecks dated … Agency Shop Fee amounts for employees who receive a change in annual salary effective after their first check date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of … $2.65 million of Authority spending that was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ashford , Town of Busti , Genesee County , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 278
… the normal waiver process must be reported using normal payroll procedures. Questions If there are any questions, contact your payroll auditor. … To describe new Earns Codes for the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice Foundation … 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … and deposited water and sewer rents. However, she did not maintain timely, complete and accurate records. For …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… the clerk did not remit real property tax collections to the town supervisor or the county treasurer in a timely … which resulted in the unrestricted general fund balance to increase to an excessive level. The board did not always seek …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1814
… and benefits of members who join a New York State public retirement system on or after April 1, 2012. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … know whether the individual’s compensation is excessive in any given year. If it is excessive (e.g., more than …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located … the Town paid 15 supervisors who reported arriving prior to their normal work schedule a total of $15,000 in overtime. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises … and appropriations of fund balance to finance operations in the highway and fire protection funds. Although Town … operations separately, with sufficient revenues included in the budget for each fund. Consider separate checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118