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State Comptroller DiNapoli Releases School District Audits
… surplus fund balance is in compliance with the statutory limit. Officials consistently overestimated appropriations by … Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29) The claims that auditors reviewed were supported and for …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1833
… $3,438 to $3,507 and BU 21 from $1,722 to $1,756 for the locations of NYC, Rockland, Nassau, Suffolk, and Westchester … from $1,280 to $1,306 and BU 21 from $919 to $937 for the locations of Orange, Dutchess, and Putnam Counties. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payXV.16.A Overview – XV. End of Year
… to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements prepared in accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewCUNY Bulletin No. CU-373
… position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … the incremented salary is below the ‘Last 1 year step’ (Max) on the schedule, the increment code will remain 0701. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009CUNY Bulletin No. CU-409
… that position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … 7/1/10, increasing the employee’s salary to the next step of that Salary Schedule. If the Increment Code is 7705 … the employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010Lead Poisoning Prevention Program
… adequate oversight of the Lead Poisoning Prevention Program. Our audit covered children identified with elevated … local health departments through March 19, 2019. About the Program Lead poisoning poses a major health risk to children. … for administering the Lead Poisoning Prevention Program (Program). The Program, designed to develop and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programComptroller DiNapoli Releases Municipal Audits
… Village of Sharon Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, … with the water billed to customers. Reducing the Cost of Hospital Services to County Inmates Counties can improve … related group rates on 75 percent of the inpatient hospital claims. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-627
… 300 in Bargaining Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… clerk providing the leave accrual balances to employees on an annual basis, there are no periodic reviews performed …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… three for Young Adult Institute, Inc. (YAI) and two for Premier Health Care, Inc.; and the final two contracts for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsSelected Aspects of Discretionary Spending
… have an obligation to authorize the expenditure of funds only for purposes that relate to and support the mission of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, … establish a joint human rights commission for the portion of the town located outside a village and one or more …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Seized Assets Program
… were valued at $992.7 million, and the Division received only $12.2 million (or less than 1.25 percent of the amount …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 89-44
… that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to … COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the Office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … municipal purposes, the municipality may not contract out their services for private purposes (1983 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 91-42
… department moneys on the condition that the moneys be used only to acquire village firefighting equipment (1979 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-42State Agencies Bulletin No. 1119
… the Memorandum of Agreement between the State University Construction Fund and the Civil Service Employees … Legislative Commissions BU79 Management Confidential SUNY Construction Fund BU96 Temporary State Commissions BU98 … must be submitted using the appropriate earnings code. Agency Action - Processing the DRP Repayment A Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicExxon's Investors Call for Meaningful Climate Risk Plan
… the New York State Common Retirement Fund (Fund), and the Church of England, are calling on ExxonMobil to explain how … said Edward Mason, Head of Responsible Investment for the Church Commissioners. "We are delighted that the resolution … This is the second consecutive year that the Fund and the Church of England have co-filed the proposal along with …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the Audit Area Non-payroll disbursements represent a significant portion of a school district’s (district’s) … to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … including adopting policies. The Assistant Superintendent for Business (Assistant Superintendent) is responsible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43