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Schalmont Central School District – Financial Condition Management (2018M-15)

… fiscal year. The general fund’s reported results of operations and fund balance figures were inaccurate due to … to a debt service fund. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the legal limit. Continue to monitor the capital fund, close completed projects and transfer any …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Chenango Valley Central School District -- Budget Review (B18-4-3)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits

… day of the month following your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If you are a disability retiree, you may change your option selection up to 30 days after your disability application is approved, …

https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-election

Chenango Valley Central School District -- Budget Review (B17-4-5)

… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to .  Officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … tax levy increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

Town of East Hampton - Budget Review (B20-7-10)

… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … action. Appendix B includes our comments on issues raised in the College’s response letter. …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Accounts Payable Advisory No. 68

… for receiving a thorough bid, effectively monitoring the move, reviewing the vendor’s invoice, and reviewing certified …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-services

State Agencies Bulletin No. 1904

… field and the Approved Salary Rate field; Position and Job do not match  – if the Position Number equals the NYS … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1904-april-2021-public-employees-federation-pef-performance-advances

State Agencies Bulletin No. 1903

… field and the Approved Salary Rate field. Position and Job do not match   – if the Position Number equals the NYS … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performance

State Agencies Bulletin No. 2007

… (5) or more years, ten (10) or more years, or fifteen (15) or more years of continuous service* at a base annual … and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sum

Division of Housing and Community Renewal Bulletin No. DH-113

… (5) or more years, ten (10) or more years, or fifteen (15) or more years of continuous service* at a base annual … and remains in the lower graded position for at least six (6) full pay periods;  and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulation

State Agencies Bulletin No. 1897

… (5) or more years, ten (10) or more years, or fifteen (15) or more years of continuous service* at a base annual … and remains in the lower graded position for at least six (6) full pay periods;  and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sum

Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid

… Value Pharmacy, Inc. ("Value"), located at 257 Broadway in Lynbrook, New York, for allegedly defrauding the New York … Goldin, an owner of Value, is charged with Grand Larceny in the First Degree and other crimes for having allegedly … million dollars of prescription medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud …

https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacy

Opinion 90-36

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … on October 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax … drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

City of Olean – Budget Review (B1-14-1)

… 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376