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Midway Fire Department – Disbursements (2026M-11)
Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate supporting documentation were for appropriate purposes and were properly approved
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s … has evaluated the financial stability of local governments and has identified 70 municipalities in fiscal stress at … governments have not improved over the past three years, and it is looking tougher for New York’s cities,” said …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from signing nominating petitions for two … The nomination of candidates for fire district office is governed by subdivision 7 of section 176 of the Town Law … qualified voters of the district and, if such a resolution is adopted, the requirements of the resolution must be …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Comptroller DiNapoli Releases School Audits
… in an unlocked and unattended cabinet. The cabinet used to store the district’s cash receipts is not locked during …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1935
… gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding will be … No. 1786 Non-Negotiated and/or Undeliverable New York State Payroll Checks . Checks issued to eligible employees … State Agencies Bulletin No 1935 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersState Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions … of the parties. Effective Dates: The annual stipend is effective on 10/19/2017 for employees deemed eligible as … hours. The stipend shall not be reduced if the employee is placed on an authorized paid or unpaid leave of absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 2002-6
… Faragiano v Town of Concord , 96 NY2d 776, 725 NYS2d 609, Kiernan v Thompson , 73 NY2d 840, 537 NYS2d 122, Lopes v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… moneys by local governments, including towns. Insofar as is relevant here, section 11 authorizes local governments to … the United States of America. Each of the regional FHLBs is a separate corporation, owned by those savings and loan … The issuing bank's obligation under the letter of credit is, however, independent of any underlying contractual …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… homeless individuals with specialized needs in appropriate shelters where they could receive the support they need to … Health, Substance Abuse, Employment and Senior. General shelters do not offer specialized staffing or services, while … found instances where clients were assessed and placed in shelters that did not match the information documented by …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… agreements. The obligation date should follow the payment schedule in the contract or agreement. In the absence of a defined payment schedule, the first day the service begins is the Obligation Date. Grant Payments … the Obligation Date is the last date of the travel event covered by the reporting document and will correspond …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesComptroller DiNapoli Releases School Audits
… , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central … the revenue generated by the meal sales. Kenmore-Town of Tonawanda Union Free School District – Financial Management … District Edmeston Central School District KenmoreTown of Tonawanda Union Free School District Penfield Central School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … reimbursement rates. Remind Spotted Zebra officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. … cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG to provide food concession services …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is the City’s legislative branch. John Whalen was a City … all receipts and disbursements from a bank account that is controlled and monitored by the City Comptroller’s office. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter … City of Lockport Budget Review B7114 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Long Island Workforce Housing Act (2015-MR-4)
… that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December 31, 2014. … Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town has not established written procedures that clearly define the process for issuing permits allowing property … standards. Develop written procedures that clearly define the process for tapping permits. Periodically conduct …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… advances are repaid by the end of each fiscal year and with interest, when required. Ensure that payments in lieu of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost $178,000 or more than 3 times the … real property tax levies. The District reported a capital reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late 1990s to fund future costs of new …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160CUNY Bulletin No. CU-106
… employee's Job Data record each time a retroactive action is requested on the Job Request Panel to determine if additional rows need to be corrected. It is the agency's responsibility to correct all rows by … and data changes) for each row on the Job Data panel that is subsequent to the effective date of a retroactive change. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefit