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Clymer Central School District – Financial Management (2016M-187)
… In 2013-14 and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the … to determine if the amounts are necessary and reasonable. Account for BANs and the related purchases in the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… within the statutory limit. District officials maintained excessive balances in three reserve funds. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Opinion 2002-8
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Dissolution (when no … requirements, if the town board determines it to be in the public interest. Certified copies of the board's … to Town Law §30(6), in that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… the townwide general fund tax levy against only those town properties located outside villages within the town. You … of county sales tax be used to reduce townwide taxes on properties outside the villages. The town, however, may elect … used to reduce townwide general fund taxes against those properties in the area of the town outside villages (Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Agencies Bulletin No. 2386.1
… Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … and income taxes and will be reported on the employee's Form W-2. Payroll Register and Employee’s Paycheck/Advice: A … be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outComptroller DiNapoli Releases Municipal Audits
… adequate oversight of the clerk’s activities. Town of New Castle – Recreation Department Cash Receipts (Westchester …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, … To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsOpinion 88-2
… have to be founded in a physical improvement, but can also be based upon a service which enhances the value of … of Article 5 which relate to special assessments and which can not be superseded by local law. In accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 90-16
… (consulting services by member of board of health) GENERAL MUNICIPAL LAW, §§800(5), 801, 802(2)(e); PUBLIC HEALTH LAW, … and to the extent that one of the exceptions in General Municipal Law, §802 is applicable. You ask whether an unpaid … by the executive officer of the department. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-90-16The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) were … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and … which operates one school with approximately 640 students, is governed by an elected seven-member Board of Education. … plan for the future use of the capital reserves. There is no evidence that debt reserve has ever been used towards …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226State Agencies Bulletin No. 1161
… the overage will be entered directly on Paycheck Data as a positive amount using Earnings Code D2J and/or Earnings Code … Pay Period 24L or Administration Pay Period 25L. Agencies must also restart the D8J Additional Pay record if an … SSU BU21 Deficit Reduction Plan period Earnings: The field must be left blank; the system will calculate the D8J amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleOpinion 90-45
… state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a … mere opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … proposed resolution to support standardization are that it is desirous "to maintain a match of all tires on [the] …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 88-47
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL … of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was … lien (former Village Law, §126-d). The opinion concluded that enforcement by either procedure would be subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… did not know that certain violation categories and certain criminal penalties applied to the PSC account, and did not …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsOpinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 91-37
… plate) of the Vehicle and Traffic Law, which occur while a motor vehicle is parked on a public highway, should be … and 402 of the Vehicle and Traffic Law which occur while a motor vehicle is parked on a public highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a certificate of …
https://www.osc.ny.gov/legal-opinions/opinion-91-37