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Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately … to perform her discretionary duties and provides details on the work to be produced including deadlines for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases School District Audits
… more critical as the district moves to increased reliance on a remote learning environment and administrative … exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1374
… Employees Employees whose gross salary is insufficient to cover all active deductions. OSC Actions The Deduction … taken when an employee’s gross salary is insufficient to cover all their deductions. If an employee does not have enough gross earnings to cover a deduction with a higher priority, the lower priority …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedSpecial Accidental Death Benefit – New Career Plan
… will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The Benefit … the 12 months prior to death. For payments made on or after January 1, 2001, the salary used to compute the special … would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitDiNapoli: Tax Cap Remains at 2% for 2027
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … fiscal year, above the 2% allowable levy increase. The tax cap, which first applied to local governments (excluding New … a provision that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-tax-cap-remains-2-percent-2027Oversight of the Home Delivered Meals Program
… 20, 2021, the Executive Director of Hunter College’s Food Policy Center stated that hunger, food insecurity, and access to nutritious nutrient-dense food (e.g., fresh produce, whole grains, lean proteins) are …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programState Comptroller DiNapoli Releases School Audits
… School District , Southampton Union Free School District and the Valley Stream Thirteen Union Free School District . … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-337
… within the same pay period, those monies must be included in the calculation of the overtime. In the past, manual calculations were required to include … new OT adjustment codes (as listed in OSC Actions above) on the Time Entry page or the Time Entry Interface (NPAY502). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Understanding the Audit Area The Board is responsible for managing and controlling the District’s financial … that the District incurred only necessary costs and paid for goods and services that were for appropriate District purposes. The Board did not: Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Agencies Bulletin No. 191
… Date PEF OMP/$5.50 08/10/00 08/10/00-Inst 08/17/00-Adm M/C OMP/$5.50 08/10/00 08/31/00-Adm 09/07/00-Inst CSEA, Council 82 OMO/$5.00 03/30/00 03/30/00-Adm 04/06/00-Inst Overtime Meals with Overtime Waiver - OMI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Opinion 2003-4
… to bind the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that … by the municipal officials (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4State Comptroller DiNapoli Releases Audits
… only 57 percent of growers in the program and tested plant THC levels for only 58 percent of the growers during 2018. …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development programs offered by nearly two dozen state … today by State Comptroller Thomas P. DiNapoli. “Workforce development is crucial to help New York recover from the … DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to pay closer …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationOpinion 2007-5
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum … Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of … by counties that operated under an alternative or optional form of government on September 1, 1945; and (3) issuances of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 92-38
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation … new chief appointed) -- Vacancy (procedure for filling in village) VILLAGE BOARD -- Powers and Duties (approval of …
https://www.osc.ny.gov/legal-opinions/opinion-92-38