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Village of Endicott – Budget Review (B4-14-7)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7SUNY Bulletin No. SU-161
… Purpose To provide agencies with reporting instructions. Affected … Date(s) Employees in Bargaining Unit 08 may begin to be reported in Administration Pay Period 11L, paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsOpinion 94-18
… PROPERTY -- Conveyances Generally (consideration required) FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of … for the members of a village volunteer fire department to form a not-for-profit corporation constituting the …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 863
… Purpose To inform agencies of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 … To inform agencies of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesOpinion 2000-3
… irrespective of whether the establishment or extension is subject to prior approval of the State Comptroller. You … of a town special district under Town Law, article 12 is required to be filed with the Office of the State … of the establishment or extension by the State Comptroller is not required. You also ask whether such a filing is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3New York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… hit on some important issues that we can address here in New York, in contrast to the gridlock we are witnessing in Washington. “The focus now turns to how the state will pay …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsVillage of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The Village is located in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fComptroller DiNapoli Releases Municipal Audits
… the treasurer did not always obtain approval prior to transferring funds in the department’s bank accounts as …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that … General Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipState Agencies Bulletin No. 2152
… with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned … with a 2022 uncashed payroll check greater than $19.99 in September of 2023. A second outreach letter will be sent … with a 2022 uncashed payroll check greater than $999.99 in October of 2023. Signed outreach letters that are returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Background Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's … SED and OCFS use the financial information submitted by Lake Grove and Mountain Lake to establish daily … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Holbrook. Empowering Minds provides preschool special … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation … ended June 30, 2015, Empowering Minds reported $235,364 in reimbursable costs for Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCommunity College Safety Reporting (2015-MS-2)
… Act requires all public and private colleges participating in Federal Title IV student financial aid programs to … property within or immediately adjacent to the campus, and in or on non-campus buildings or property that the college … Each of the colleges had inaccurately reported crimes in its ASR and to DOE. Herkimer and Niagara published ASRs …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. … fiscal year ended May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5