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Comptroller DiNapoli Releases School Audits
… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… the number of adults 65 and older increased by 6.4% from 2020 to 2023, led by recent growth in Queens. In … additional funding beginning in City Fiscal Year (CFY) 2026 or critical services for seniors could be impacted. … share of rent burdened older adults lived on Staten Island (70%) followed by Queens (66%), Brooklyn (62%), the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit … "... with a membership corporation or other voluntary non-profit corporation or association." Since the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND … "Family" (meaning for purposes of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt … association is required to use foreign fire insurance tax monies for the care and relief of indigent and disabled …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax Petroleum …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… bring offenders to justice and recoup stolen public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… potentially faces lower-than-expected payroll mobility and real estate taxes, which could offset increased revenue from fares …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period … whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … avoid any penalties or fines. Continue to monitor sewage treatment costs, eliminate any unnecessary costs and reach …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 33,000 residents. The City is governed by an elected Mayor and an eight member elected Common Council. The City’s … to reduce the deficit in the general fund. Require the Mayor to prepare a realistic budget based on prior year’s … plan to reduce the outstanding debt. Require the Mayor and Commissioner to prepare periodic and timely reports …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Whitney Point Central School District – Information Technology (2023M-179)
… a student (e.g., authorized staff, third-party vendors and shared accounts). Officials also did not adopt an IT … of these user accounts were subsequently deleted during our audit fieldwork. Key Recommendations Develop written … parties. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Division of Housing and Community Renewal Bulletin No. DH-118
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationCalculating Days Worked – Legacy Reporting
… are that simple. The following is information on how to calculate the number of days worked based on different … days worked that you report should not be reduced by fully paid sick leave, vacation, personal leave, bereavement leave, … lieu of payment for overtime. If a member has reportable salary but no days worked during a report period, you must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedAccounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 92-20
… society and permanently used by it for a meeting hall or exhibition grounds ..." (emphasis added). Further, … by special or local law or municipal ordinance "any exhibition or entertainment held on the grounds of a town or … not the corporation derives a pecuniary profit from such exhibition or entertainment by the lease of its grounds for …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Beach State Park in Nassau County. $3.7 million with S&L Specialty Contracting Inc. to replace the windows at the … Parking US LLC for parking management services at Upstate Medical University. $1.3 million with East Coast Wall … Airport. Unified Court System $2.5 million to The Children’s Law Center for the Law Guardian Program. Other …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-october