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DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.” … of scores is based on 2014 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2015 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… the secretary of the fire district at least ten days prior to the date of such fire district elections and in addition … in addition provide proper blank spaces for each office to be filled at such election. If any such resolution shall … fire district must require candidates for district offices to file their names with the secretary of the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … development agency may not determine at the end of a year to provide additional compensation as an "after-the-fact" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … and Technical Services Unit (BU05) assigned by DHSES to be a canine handler are affected. Background: The … stipend of $5,500 for employees who are assigned by DHSES to be a canine handler and who spend time caring for DHSES …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 2002-6
… adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited … be designated as a seasonal limited use highway pursuant to Highway Law §205-a if residences on that highway are … highway for access. The fact that a town highway fails to meet the qualifications for designation as a seasonal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 95-28
… RULE LAW, §10(1): A local government may not, pursuant to General Municipal Law, §11, invest a portion of its funds … is relevant here, section 11 authorizes local governments to invest moneys held in the custody of the chief fiscal … 12 USC §1422a), provide loans, in the form of advances, to member institutions, and other services, including …
https://www.osc.ny.gov/legal-opinions/opinion-95-28XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a … month but the system allows multiple accounting periods to be open simultaneously. The Office of the State … Commitment Control Ledger(s). In order for transactions to process successfully, the Budget Date must be in an open …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: Clerk Pocketed Thousands in Fines
… of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence … was instrumental in helping my staff bring this individual to justice. We will continue to work with law enforcement across the State to protect …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… allegedly exploited the death of her father and tried to cheat the New York State and Local Retirement System for her own gain,” DiNapoli said. “Thanks to the work of my office, Albany County District Attorney … through an online payment platform from the account to herself. Another $14,914 from the account was paid to the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central School District … (Otsego County) The district is serving nutritious meals to its students. However, the meals cost more to prepare than …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
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
… Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives of our audit were to determine whether Parks received all of the income it was entitled to, and RRG made all required capital investments, pursuant …
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)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly deposited … Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is … Whalen was a City employee for 39 years. He was scheduled to retire from his position as the Director of Parks and …
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)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
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)
… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine whether local governments ensured that they … requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of their housing units as affordable …
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)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … reduce electricity costs for the period January 1, 2011 to January 31, 2012. Background The Town of Monroe is located … and purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 …
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)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to over-estimation of certain revenues in adopted budgets. …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection services to District residents. The District’s 2014 budget …
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
… Purpose To explain OSC processing for a New Bargaining Unit, Union … Affected Employees Employees in certain job codes tied to Bargaining Unit U2 and Union Code U2N Reason for Change To properly report to District Council 37 employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitCUNY Bulletin No. CU-294
… Purpose To provide agencies with information for the manual … Nurse (hourly) or Nurse Practitioner Background Pursuant to the 2003-2007 Memorandum of Agreement between the City … Criteria An $800 retroactive Ratification Bonus payment is to be paid to all eligible annual employees who are Active or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-york