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Comptroller DiNapoli Releases School Audits
… realized in its special education summer school and adult education programs. However, BOCES officials did not … with St. Lawrence-Lewis BOCES through a cooperative service agreement to audit district claims, and a BOCES employee …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… of Health and Department of Homeland Security and Emergency Services – Oversight of Water Supply Emergency … once every five years. Plans must include an Emergency Response Plan, a Vulnerability Analysis Assessment, and a … limited participation by Local Health Department staff in calls and site visits where the Department of Homeland …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) for goods or services … (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by employers and remitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… accounts and records. Hamilton was issued an appearance ticket and will be arraigned in town of Bradford court on …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … in particular, by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelWhitney Point Central School District – Information Technology (2023M-179)
… are not adequately managed and an IT contingency plan is not adopted, the District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City … related facilities located in the Town of Vestal in Broome County. The plant provides services to City and Village …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Division of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 DC 37 Rent … Stipend Leave in a BU67 position on 03/31/2022; and Has a Comp Rate Code of ANN or BIW (only if the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationAccounts Payable Advisory No. 73
… when applicable. The section also informs agencies of invoice retention requirements for freight charges. Update: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 92-20
… society and permanently used by it for a meeting hall or exhibition grounds ..." (emphasis added). Further, … by special or local law or municipal ordinance "any exhibition or entertainment held on the grounds of a town or … not the corporation derives a pecuniary profit from such exhibition or entertainment by the lease of its grounds for …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services … from imposing fees upon users of emergency or general ambulance services provided by a village fire department and … ask whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Inc. for construction of a maintenance building on the Walkway Over the Hudson in Dutchess County. $2.3 million with …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Office of the State Comptroller approved 2,257 contracts for state agencies and public authorities valued at $8.1 … payments valued at approximately $6.2 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-december