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Rochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Child Protective Services (2013-MS-5)
… to reduce child abuse and neglect recurrence rates for the period January 1, 2011 through December 31, 2012. … and progress tracking mechanisms, but recurrence rates for most counties did not decline. None of the eight counties … are needed or if certain initiatives or actions result in positive outcomes. Three of the five counties that we …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Opinion 90-33
… discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), … at a village board meeting, the deputy mayor has the power to appoint village officers and employees, subject to village board approval. You ask whether, under the Village …
https://www.osc.ny.gov/legal-opinions/opinion-90-33City of Yonkers – Budget Review (B17-6-10)
… textbooks and underestimated the appropriations for Social Security tax and charter school tuition payments. The City … for police overtime could be underestimated, and Social Security tax is underestimated. The City’s proposed budget … textbooks. Recalculate the estimated amount of Social Security tax payments the District and City will be …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Accounts Payable Advisory No. 29
… over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - … Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationState Agencies Bulletin No. 1998
State Agencies Bulletin No 1998
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 2005-3
… LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Public Health – 2021 Financial Condition Report
… necessary to ensure compliance with the global cap limit for SFY 2020-21. Pandemic Brings Jump in Medicaid Enrollment … DOH data, in February 2021, enrollment surpassed 7 million for the first time in the history of the program, with … but only 41.2 percent of the costs of DOH Medicaid claims for the State in SFY 2020-21. Elderly, blind, and disabled …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthOpinion 97-18
… or condemnation, real estate, easements, rights of way, and other interests in real estate necessary to accomplish … provision for the sale of all or part of a water supply and distribution system of a county water district to a water … in this instance, the proposed sale is to a county water and sewer authority. The enabling act for this public …
https://www.osc.ny.gov/legal-opinions/opinion-97-18State Agencies Bulletin No. 1859
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2021. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, w hen an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOpinion 89-56
… care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE … Accordingly, in the absence of proper statutory or home rule authorization, a town could not make the proposed cash … proposed incentive payments, we note that Municipal Home Rule Law, §10(1)(ii)(a)(1) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 1968
… must be returned to the employee for completion of a new card. The amount of the deduction requested on the … made out to SEFA will be accepted. Enrollment There are two ways to enroll in the 2022 SEFA Campaign: Online … the electronic files received from the vendors to add a row to the employee’s general deduction record. An error …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignState Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 1,449 … with 59 Maiden Lane Associates LLC for office space in New York County. Office of General Services – Design & … to support its hosting commitments for the 2023 Winter World University Games. $1.2 million to Byrne Holdings Inc. …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in March
… Research Inc. for the New York State Smokers Quitline and online Quitsite. $3.6 million with Pfizer Inc. for pediatric …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-marchDiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… two counts of Grand Larceny in the Second Degree, Scheme to Defraud in the First Degree and related false filing charges, related to his diversion of federal and state grant funds meant to improve the area surrounding Lake George, according to New …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… public funds for her personal use. Her thefts were brought to light during an audit and investigation by State … Gumo in Delhi Town Court that she issued four checks to herself from December 2017 to October 2018. She pleaded guilty to petit larceny, a …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Niagara County – County Bridge Maintenance (S9-13-2)
… January 1, 2007, to December 31, 2011. Background The County covers 522 square miles and has approximately 216,000 residents. The County is governed by a 15-member County Legislature. The County’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Opinion 91-52
… in the opinion. PUBLIC CONTRACTS -- Award (preference to bidder employing prescribed percentage of local … apprenticeship training program as pre-condition to) -- Bids (restricting bids only to bidders employing prescribed percentage of local …
https://www.osc.ny.gov/legal-opinions/opinion-91-52