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Opinion 91-42

… fiscal officer of the village and that it shall be his or her responsibility to have custody of all moneys belonging to … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are …

https://www.osc.ny.gov/legal-opinions/opinion-91-42

CUNY Bulletin No. CU-782

… updated as provided below. Job Title Bargaining Unit New Biweekly Rate Assistant Chief Architect TG $37.01 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increase

Town of Hamburg - Finance Office (2023M-109)

… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds

… stand alone and we will always be standing with you.” said Howard L. Goldstein, US and International chairman of the …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bonds

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… Determine whether the Lake Pleasant Central School District District Board of Education Board ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

State Contract and Payment Actions in January

… Education Department $915 million in general aid to 184 school districts. $155.6 million in BOCES aid to 36 …

https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-january

II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting

… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overview

Town of Owasco – Financial Management and Procurement (2021M-70)

… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … interests of the taxpayers. Key Findings The Board did not effectively manage fund balance and reserve levels, … Always seek competition for professional services or have adequate written agreements for the services provided. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

XIX.1 Overview – XIX. Project Costing (PCIP)

… cost and other various business needs. The Enterprise Enhancement Phase 1 (EE1) project enabled the use of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overview

XIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement

… of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will cancel the expense report and credit the appropriation if … their appropriation. Returning the check with a request to cancel the expenditure will initiate the process. This may …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-check

XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures

… payments processed against the wrong purchase order when funds are still active. Paying against the wrong … correcting payments made against the wrong purchase order when the purchase order references a contract must also be … payments processed against the wrong purchase order when funds are still active …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-order

DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks

… Peets was arraigned in Wayne County today on charges of offering a false instrument for filing, tampering with a … DiNapoli said. Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports to the town to cover up the loss of water. Peets is scheduled back in court on October 19. …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaks

XV.2 Fiscal Year Period – XV. End of Year

… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which … The Fiscal Year period in the Statewide Financial System SFS is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-period

DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician

… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technician

Oversight of Smart Schools Bond Act Funds

… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …

https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-funds

When Employees Retire – When Employees Retire

Information about when an employee applies for retirement and the employers role ensuring their employees receive accurate and timely pension benefits by submitting final payment and service information to NYSLRS

https://www.osc.ny.gov/retirement/employers/when-employees-retire

Fairview Fire District – Procurement and Claims Audit (2025M-75)

… for accuracy and completeness. We attribute these findings to a general lack of Board oversight, as well as inadequate … as they were gifts. Did not approve reimbursement payments to 27 employees totaling $19,419. Key Recommendations The … generally agreed with our findings and indicated they plan to initiate corrective action. Our comments on certain issues …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75

Opinion 92-35

… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …

https://www.osc.ny.gov/legal-opinions/opinion-92-35