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Opinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17State Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Chesterfield – Town Clerk (2024M-110)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Agencies Bulletin No. 288
… Purpose To provide instructions for processing payroll deductions for … code. Cards, which have been modified, must be returned to the employee so they can complete a new card or authorize … pre-printed code. The Amount of Deduction is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignState Comptroller DiNapoli Releases Municipal & School Audits
… mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to … hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 289
… 2855X, 2818X, 10680, 10690, 09000 AND 09180 ONLY Purpose To provide instructions for processing payroll deductions for … new participants or employees in this program who wish to change their current deduction amount will require on-line … code. Cards, which have been modified, should be returned to the employee so they can complete a new card. The Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotAssessment and Collection of Selected Fees and Penalties
… three Department fees with the highest reported revenue: boiler inspections, public work enforcement and asbestos … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. As a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesEmployer Graded Rate Contribution Calculation
… (Golden) – Provides employers with a tailored graded contribution rate when amortizing a portion of their … Provides employers with a tailored graded contribution rate when amortizing a portion of their …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… do not participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your standard work day. Every …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionState Agencies Bulletin No. 347
… upon transfer from one agency to another. It is only necessary to obtain a new authorization card if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/347-2003-sefa-campaignState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Financial Management (Nassau County) The board and district officials did not properly … Panama Central School District – Procurement (Chautauqua County) The board and district officials did not always … law. Village of Catskill – Accounting Records and Reports (Greene County) The clerk-treasurer did not maintain complete …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit documentation … do not have assurance that all collections at the golf course were properly accounted for and deposited. Officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Constitutional Amendment
… Session 2023-2024: Constitutional Amendment – Passed both houses, A.3776/S.4597 (Conrad/Martinez) – Relates to …
https://www.osc.ny.gov/legislation/constitutional-amendment-0State Comptroller DiNapoli Releases Municipal & School Audits
… factor,” a budgeting technique used by the city to account for open personnel positions, which may not be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash … not adequately track tax certiorari judgments or maintain reliable records, such as a complete and accurate listing of … funds as required by district policy. Without adequate and reliable records and reporting, the board and district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing (Clinton County) District … officials did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Stafford – Capital … (Genesee County) The board did not properly authorize and monitor capital project activity. Because the board relied on an engineering firm and a financial advisor to manage capital projects, it was …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0