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Dutchess County – County Bridge Maintenance (S9-13-5)

… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5

Amortization Schedules and Payoffs – Contribution Stabilization Program

… “Access Billing Dashboard” button. Choose your location code and retirement system (ERS or PFRS). Click the …

https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffs

City of Olean – Budget Review (B1-16-2)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background … The City’s ability to pay any liabilities that could arise from contract agreements settled during 2016-17 is …

https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2

State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations

… are discussing many important issues as they work to finalize the state budget, but they need to find common ground and resolve them soon. In these … from the pandemic’s impacts, and bolsters reserves to ensure the sustainability of services. The final budget …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiations

United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual

… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated … special education services to about 90 children from 16 school districts located in Monroe and Ontario counties in …

https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual

Village of Monticello – Board Oversight (2013M-226)

… over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, …

https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226

City of Troy – Budget Review (B19-5-8)

… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105

DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses

… and was arraigned today in Beekman Town Court before Judge Robert Ferris. Colucci is due back in court on March 21st. … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-other

Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)

… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual

Opinion 88-73

… of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not … provides in subdivision (3)(a) that the provisions of that section authorizing the establishment of capital reserve …

https://www.osc.ny.gov/legal-opinions/opinion-88-73

DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000

… arraigned in Vernon Town Court. The charges filed in this case are merely accusations, and the defendant is presumed …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000

Opinion 98-12

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … various funds held by a municipality may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 … that city and school district moneys may be deposited in a single bank account. Further, city general fund moneys may be …

https://www.osc.ny.gov/legal-opinions/opinion-98-12

Opinion 95-3

… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …

https://www.osc.ny.gov/legal-opinions/opinion-95-3

Opinion 89-64

… -- Purchases (consideration paid); (obtaining appraisals) NEW YORK CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL … , 6 AD2d 944, 176 NYS2d 18; see also Sinram-Marins v New York City , 74 NY2d 13, 544 NYS2d 119). With respect to … its fiduciary duty, the board must critically evaluate all appraisals obtained. In the instant situation, the …

https://www.osc.ny.gov/legal-opinions/opinion-89-64

State Agencies Bulletin No. 1944

… Employees Employees with employer-provided vehicles and/or chauffeurs are affected. Background Personal Use of … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … of commuting to and from an employee’s home and his or her official workstation and other trips unrelated to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-provided

Opinion 2005-9

… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … the governing board of central high school districts to be from the school districts that are within the central high … those districts on the central high school district board. In a common district having a sole trustee, the sole trustee …

https://www.osc.ny.gov/legal-opinions/opinion-2005-9

State Agencies Bulletin No. 2341

… incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective date or end date of the payment. The system will calculate an … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safety