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Opinion 93-24
… Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- … cf . 1992 Opns St Comp No. 91-19, p 62, pertaining to the power of a fire district to make a gift to a fire company). …
https://www.osc.ny.gov/legal-opinions/opinion-93-24IX.12.A Key Provisions – IX. Federal Grants
… grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsTown of Erwin – Justice Court (2017M-266)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Village of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … Determine whether the Village of Little Valley Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Cortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county … whether County officials ensured disbursements were for proper County purposes …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247State Comptroller DiNapoli Releases Municipal Audits
… limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-152
… Purpose To notify agencies of new voluntary deduction code 481, NYS Troopers PBA Signal 30 Fund, established for members of the New York State Troopers Police Benevolent Association … To notify agencies of new voluntary deduction code 481 NYS Troopers PBA Signal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundState Agencies Bulletin No. 2062
… RETRO Overtime 2080 ROA – Retro OT - Annuals ORC- Overtime Recall Annual 2080 RCL – Recall Overtime R2R – Retro OT Recall 2080 RRO – Retro Recall Overtime OWC- OT Waiver for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesComptroller DiNapoli Releases Municipal Audits
… T of Allegany Chili PL Clyde Fire Comp Vil of Cohocton Concord Ind Dev Ag E … FD T of Springport Vil of St Johnsville Uniondale PL …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Civil Service: New York State Health Insurance Program – … fees for processing these claims. Department of Civil Service: New York State Health Insurance Program – … of age. WARC is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2016, …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementTown of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after the overtime was worked. Catskill Central School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… approved. This also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of … a log for the use of credit cards shared by more than one staff member Segregate procurement duties among staff, such … down by credit card holder. Review bills and watch for red flags such as unusual destinations or items on the card. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudDiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in … Science Academies of New York Charter Schools Purchase versus Lease of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsPhoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96