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Opinion 2000-24
… that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service … as a joint service. You ask whether two villages that are not contiguous may enter into a municipal cooperation … their duties only in the municipality by which they are employed or (2) if they were employed by the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24IX.6.B OSC Draw Procedures – IX. Federal Grants
… accounts receivable invoice number and the related deposit ID once the transaction has been drawn for reimbursement. … Once the payment has been approved by agency staff, an email should be sent to [email protected] . The email should include the Deposit ID and a listing of the Reference Award Numbers and amounts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresState Comptroller DiNapoli Releases Audits
… last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement … in the initial audit. State Education Department (SED): E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44) E&D is a New York City-based organization approved by SED to …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Canaan – Board Oversight (Columbia County) The clerk/tax collector did not routinely issue duplicate receipts for … and the bank deposit slips for 2016. Also, the clerk/tax collector did not deposit 100 percent of tax collections or remit tax collections totaling $2,794,760 …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a … on whether additional information is required. Check the Status of Your Claim You can check the status of your claim online or by phone with the … After you submit your claim online check your email for next steps …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Akron Central School District , Duanesburg Central School District , Genesee Valley Central School District , Iroquois Central School District , Moriah … CSD Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub Library New Hyde ParkGarden City Park …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … 10 of 18 claims totaling $163,725 were not authorized for such payment. Village officials ensured that leave … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-302
… provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … without prior audit by the board of trustees. Your inquiry makes specific reference to officers who are compensated on … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s … via email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on … is needed to reprocess the voucher. In addition, agencies can review rejected bulkloaded vouchers on the M161 extract. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsNew York’s Economy and Finances in the COVID-19 Era
… May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact of … than 937,000 jobs, 20 percent of its previous total, from February through May. The COVID-19 recession has hit hard in … City lost both more jobs and a higher percentage of total February employment than all of upstate (478,000 jobs, 16.8 …
https://www.osc.ny.gov/reports/covid-19-july-9-2020State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent … fuel to occur and go undetected was significant. Town of Lockport – Asphalt Millings Inventory (Niagara County) The … if the town’s millings inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… Office of General Services (OGS): Business Services Center Shared Services (2016-S-16) The state’s 2012-13 budget … to its customers. Procurement card rebates have increased by over $4 million, and interest paid by the state has decreased by $350,000 since fiscal year …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … and services in a prudent and economical manner and in the best interests of taxpayers. Furthermore, certain district …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (cash or check) listed in the collection records and 26 entries totaling approximately $18,000 did not have either … and as a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… paid $126 of the premium cost. There was no documentation to support why she was entitled to receive these benefits. The findings regarding the former … to determine if using these vendors was in the district’s best interest. Onondaga Cortland Madison Board of Cooperative …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0