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Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … treasurer typically lacked detailed documentation of money collected. During 2015-16 the school store deposits …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… Purpose The purpose of this bulletin is to provide agency instructions for processing the … Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use AJR for all … must provide an explanation of the adjustment in the General Comments or Time Entry page in Payserv. The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… been issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire State Development (ESD) …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … serves as an officer of two not-for-profit corporations and a director of one of the corporations does not have a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… Derived tax revenues result from the taxes imposed by the State on exchange transactions. An exchange transaction … The following points characterize these transactions: The State imposes the tax on the person or entity that acquires … or salary or the exchange of an individual’s resources (money) for goods or services Assets from derived tax revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1933
… employees who are in a composite position (identified by Increment Code 2222) however, the agency must submit a … for those employees who meet the eligibility criteria by inserting a row on the employee’s Additional Pay page as … five (5) or more years of continuous service (identified by Increment Code 1210, 1310, 1410, 1510, 1610), $3,000 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsCity of Olean – Budget Review (B1-16-2)
… budget complies with the property tax levy limit set by statute. Key Recommendations Incorporate recurring costs …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Audits of Local Governments: The Audit Process
… of local governments and school districts are mandated by law, including audits of local government entities … requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The audit team discusses the … Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in Rochester, New York, is an … counties in western New York. UCP Rochester is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which comprises five members who are appointed by the Allegany County Legislature. Key Findings Several … position. It is unclear whether services compensated for by the ACIDA were provided at times other than those for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… they work to finalize the state budget, but they need to find common ground and resolve them soon. In these uncertain … eliminate competitive bidding requirements and oversight by my office of nearly $13 billion in spending.” Background … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsOpinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Dutchess County – County Bridge Maintenance (S9-13-5)
… approximately 298,000 residents. The County is governed by a 25-member County Legislature. The County’s budgeted … totaled $411 million in 2012. The County is governed by a 25-member County Legislature (Legislature). The County … replacement. Record and monitor repairs and maintenance by bridge. Ensure that bridge flags are responded to within …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Ontario – Board Oversight and Information Technology (2013M-105)
… and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor … worked and leave time used. Approve interfund advances by resolution and ensure appropriate records are maintained …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the … Comptroller DiNapoli said. “Taxpayers expect their tax money to benefit their community, not to pay for an … by filing a complaint online at investigations@osc.state.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-otherCity of Troy – Budget Review (B19-5-8)
… through the proposed budget and instead will be financed by issuing debt. One of the City’s collective bargaining … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8