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Town of LeRay – Justice Court (S9-14-5)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … the reality of climate change. "While the Executive Order does not remove the U.S. from the Paris agreement, … Todays Presidential Executive Order is yet another illconceived and dangerous attack on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central … and the Valhalla Union Free School District . “In an era of limited resources and increased accountability, it’s … lack certain information, including the funding and use of reserves, grant funding, capital improvements, long-term …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 2380
… bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for 2025. Affected Employees: … Licensure, and Exam Fee Reimbursement are considered taxable income. Effective Dates: Effective Administration … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Local Governments Should Improve Accessibility for New Yorkers
… County) City of Cohoes (Albany County) City of Long Beach (Nassau County) City of New Rochelle (Westchester …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, … to consolidate several sewer districts on its own motion, or whether such a proceeding may be initiated only … Law, §206[3]). Accordingly, a town board may, on its own motion, and must, upon the filing of a proper petition, …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal … : SFS Account Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special … to about 420 children from school districts located in Nassau and Suffolk Counties and New York City. Variety is … 30, 2014, Variety reported approximately $9.35 million in reimbursable costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. … for 2012. The Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the current employee social security tax withholding rate of 4.2% through February 29, 2012. An additional bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education providers, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… third party payers, etc.), it reduces claimed Program expenses by those amounts. Key Findings OASAS is not … unallowable, inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services … Increase monitoring to ensure that all claimed expenses are appropriate and allowable. Recover $661,793 from …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 258
… Purpose To provide agencies with instructions on accessing Garnishment panels and interpreting the information on the panels. Effective Date Immediately OSC Actions A new … To provide agencies with instructions on accessing Garnishment panels and interpreting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan … New York’s Medicaid program, which provides health care services to individuals who are economically disadvantaged. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Comptroller DiNapoli Releases Municipal Audits
… The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one and 131 … York State Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Monticello – Board Oversight (2013M-226)
… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226VI.5 Project Budgets – VI. Budgets
… The Projects module is used to collect financial transactions associated … The Projects module is used to collect financial transactions associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgets