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Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Commission’s (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s … bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education … Internet Service. Overall, of 35 teachers surveyed (10 percent of the population), 27 of 28 teachers responding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Rockland County – Budget Review (B23-6-8)
… review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The … the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Village of Greene – Investment Program (2023M-112)
… officials considered other legally permissible investment options, the Village may have earned approximately $96,900, … rate quotes. Consider other legally permissible investment options. Develop investment procedures to convey management’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Oversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followTown of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when … in the Town’s response letter. … Determine whether Town of Boylston Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Pharsalia – Board Oversight (2018M-59)
… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form … – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageSubmitting a DRO – Divorce and Your Benefits
… A Domestic Relations Order (DRO), whether prepared using the NYSLRS template or by an attorney, must be signed by a Supreme Court …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds … incorrect information 1,468 4,803,844 Taxpayer failed to claim correct income 604 4,389,218 Other 235 2,154,774 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAudits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsComptroller DiNapoli Releases School Audits
… (Madison County) In the past three fiscal years the board appropriated $675,000, $525,000 and $376,626 in fund … audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD Margaretville CSD Newburgh …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOther Bulletin No. 8
… employees who were placed on Military Stipend due to new military orders on or after the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundOpinion 93-22
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition of (when … Criminal Procedure Law [CPL] before they could process the claim. You have asked for our opinion in this matter. If this … of bail, "[b]ail remission applications are not the proper form for those claims, since bail remission is addressed to …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 2000-23
… the chief (see, e.g., Black's Law Dictionary, Seventh Ed., page 1266; Winspant v Kreinheder , 197 AD 887, 189 NYS 767; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26V.3.E Programs – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Program codes in the SFS. This also supports the ability to … is five alphanumeric characters in length. Numeric Program codes will capture all programmatic information both specific … for Funds 10250 through 10258. Alphanumeric Program codes will capture appropriated program information for Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsTravel Advisory No. 4
… Subject : Mandatory Header Fields in SFS Travel and Expense Module Guidance : The Travel and Expense module in the Statewide Financial System (SFS) will be updated to … To ensure the approval of any expense reports currently in process, the deadline for submitting expense reports to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fields