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Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and … which operates one school with approximately 1,040 students, is governed by an elected nine-member Board of … the related goods or services have been received, except when permitted by law, and ensure that claims contain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of … December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Mexico Academy Central School District – Procurement (2023M-75)
… Audit Objective Determine whether Mexico Academy Central School District (District) officials used a competitive … they will develop a corrective action plan. … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Village of Endicott – Budget Review (B4-16-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 … surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Other Bulletin No. 73
… a row on the Additional Pay page at the Effective Date level of Earnings Code LLS and enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilNew York State Rent Relief Funding: Spotlight on New York City
… City August 2021 PDF Version Highlights New York State has the highest share of renter households in the United States … report on the first round of the program, in October 2020, when approximately $23 million had been disbursed. … OTDA provides a brief monthly report on applications that does not contain detailed information on who has submitted …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityUnified Court System Bulletin No. UCS-296
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated. Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsOpinion 90-39
… the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). That section further provides … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … North Little Rock v Grahm , 278 Ark 547, 647 SW2d 452), or through the use of a formula measuring the total firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
Whether the county may enter into a contract without competitive bidding pursuant to the authority set forth in General Municipal Law 99r
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract … being spent appropriately with responsible contractors; and The procurement record on file with the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … to be paid. Georgetown Fire District – Board Oversight (Madison County) Board members did not ensure that complete … Fire District – Controls Over Financial Activities (Madison County) The secretary-treasurer maintained adequate …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… ex rel. Guernsey v Somers , n.o.r., 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… to: support emergency operations, make improvements to 911 call centers, and enhance the capabilities of first … centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge applies to any two-way … of State: Oversight of the Enhanced Wireless 911 Program (2005-S-68) … To determine if the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 90-48
… a due process property right in a contract ( Matter of Callanan v City of Schenectady , 116 AD2d 883, 498 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-48DiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… the formal appropriation process, including billions of dollars in financial settlements. "Extraordinary financial … the out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made … end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionDisability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or … to file on behalf of your employee. When we receive a disability retirement application, we review it to determine if it meets …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applications