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State Comptroller DiNapoli Releases School District Audits
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Wyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1DiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their federal and state aid over the last decade and … only 1.3 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part … school districts across the state. “School districts are caught in a financial bind and are struggling for a way out,” …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsVillage of Greenwich – Justice Court Operations (2014M-023)
… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another entity (the “State Contractor”) where … relationship whereby the State Contractor acts as a procurement conduit and enter into contract(s) “for” the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateTioga County – Social Service Contracts (2023M-162)
… contract terms or were aware and allowed the contract to continue without termination as follows: One agency … were not always met and the impact of services intended to improve the well-being of residents is reduced. If … measures are not properly monitored, officials are unable to assure residents that services were delivered as intended. …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… Incidental expenses such as tips for bellmen, porters, and hotel maids continue to be included in the M&IE per diem rate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownFreeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Opinion 94-11
… a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … commissioners of a fire district to expend district funds for a celebration of the anniversary of the creation of the … §64[14]; General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Town of Ashland – Long-Term Planning (2024M-114)
… capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Opinion 89-7
Whether a town is required to pay the members of its board of assessment review compensation in excess of their salaries because the board of assessment review was required to meet twice in one year to hear complaints with respect to the assessments on the towns tentative assessment roll
https://www.osc.ny.gov/legal-opinions/opinion-89-7Environment, Energy and Agriculture – 2022 Financial Condition Report
… a high-water mark of $400 million in the Enacted Budget for SFY 2022-23. Supports a broad array of environmental … control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … were also a recurring funding source and accounted for 19 percent of all EPF revenues over this period. Restore …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureCUNY Bulletin No. CU-625
… to enter dues deduction transactions into PayServ based on authorizations submitted by the union. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266
… for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are … initiated, severed, or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and … via electronic file submissions to OSC. OSC will process all union dues-related transactions submitted by the unions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollOpinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … purchase contract is deemed to be existing indebtedness for purposes of determining the political subdivision's power … art VIII, §4). Section 104.00(a) defines "indebtedness", for purposes of calculating the limitations under that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 98-5
… relate to conflicts of interest of municipal officers and employees, including county officers and employees (General Municipal Law, §800[4], [5]). Pursuant … or association of which he or she is a member or employee, and in the contracts of a corporation of which he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 89-50
… or enterprises ( Teacher's Association, Central High School District No. 3 v Board of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-50DiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 2,277 contracts valued at $3.7 billion and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … for all state agencies and certain contracts for state public authorities and audits all state payments. This …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… the region needs to carefully manage its ongoing need for services and infrastructure improvements given the … A significant number of residents commute to New York City for work. Much of the Mid-Hudson Valley has … wealth, and also has a relatively high cost of living. For example, Westchester County‘s median home values are …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recession