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Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background … four Trustees and a Mayor. The Village’s expenditures for the 2011-12 fiscal year totaled approximately $12.4 … Findings We found significant problems with the accounting for and reporting of capital project activity and the use of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Elsmere Fire District – Capital Project (2022M-48)
… report - pdf] Audit Objective Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ approval …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48City of New Rochelle – Financial Condition (2014M-158)
… capital projects fund and internal service fund-workers’ compensation (workers’ compensation fund) had deficits for each of the last three … Continue to monitor the capital projects and workers’ compensation funds to ensure that the deficits in these funds …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Unified Court System Bulletin No. UCS-123
… below: Represented employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented … in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to … may be made in Pay Period 15L, paychecks dated November 14, 2007 Eligibility Criteria The legislation provides an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Smithtown Central School District – Capital Projects (2016M-202)
… The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates 13 schools with approximately 9,700 students, is governed by an elected … Ensure that all capital projects are properly authorized and established with a maximum estimated cost. Require the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202City of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Unified Court System Bulletin No. UCS-303
… inform agencies of OSC’s automatic processing of the 2021 Year End Adjustments for Judges and Justices of the Unified … by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the Judge or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOpinion 97-6
… Section 307 authorizes the expenditure of surcharge moneys only for payment of "system costs" as permitted by article 6. … equipment, the definition encompasses not only the actual costs of acquiring and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-97-6XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, … the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … in the form of operator identification and passwords. Voucher Authorizer Designation Section 110 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processState Comptroller DiNapoli Launches Academy for Local Government Officials
… training opportunities, including accounting schools, regional seminars and monthly webinars. There are also … interests. In 2014, more than 10,000 local officials received training through the Comptroller’s efforts. To find … The website has a full course catalogue and course calendar, and allows local …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsTemporary Assistance – Federal Funding and New York
… families and individuals through child care, tax credits and other services, but the largest portion is spent … lowincome families and individuals through child care tax credits and other services but the largest portion is spent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceFederal Funding and New York – Federal Funding and New York
… and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyOpinion 91-45
… (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance … 438; cf . former Highway Law, §160, repealed by L 1981, ch 183, which provided that a town superintendent could be … potential judicial remedies (see Civil Practice Law and Rules, §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 93-32
… requirements of General Municipal Law, article 18 (§800 et seq .). If so, you ask whether our request for these … the Freedom of Information Law (Public Officers Law, §84 et seq .). The statements are needed in connection with an … the requirements of General Municipal Law article 18 800 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-93-32DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by … Our joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would … cooperation. The positive impact of which has resulted in a significant decrease in funding that fueled large scale …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeDiNapoli Appoints Senior Budget and Policy Staff
… in public policy and quantitative research methods at the Robert F. Wagner Graduate School of Public Service at New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staff