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Southwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023, to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 assets with a combined … of $233,9451 to locate them to confirm that they were in the District’s possession and properly tagged. While we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Bedford Central School District – Medicaid Reimbursement (2025M-43)
According to a District official the District has never filed claims for Medicaid reimbursement Although the District provided 2379 services to students with IEPs that were eligible for Medicaid reimbursement totaling $11 million throughout the twoyear audit period District officials did not s
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… to support how the funds were used or that the appropriate tax base was charged. Therefore, we question whether TOV fund …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Opinion 91-40
… in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (compensation- determination of period of entitlement); … duty) MILITARY LAW, §242(5): (1) A municipal officer or employee is entitled to compensation for time spent on … on the decision of the federal district court in Rumsey v NYS Department of Correctional Services , 569 F Supp 358. In …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 99-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 1 Section 256(1) of the Education Law provides that: [ a]ny authority named in section two hundred fifty-five . . . … this opinion, we note that certain of this Office's opinions rendered prior to 28 Opns St Comp, 1972, p 62, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 89-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 90-14
Whether a town may be reimbursed by a developer for the costs of an engineer attorney and land surveyor engaged by the town as independent contractors to perform services in connection with subdivision review and approval
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 2005-7
… of Environmental Conservation to obtain information about any required permits and approvals. You ask whether a … of Environmental Conservation to obtain information about any required permits and approvals. November 3, 2005 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Contract Submission System Guide for the Office of the Attorney General Users
… for each contract transaction which requires approval. Back to top System Roles CSS users are assigned roles which … print transmittal containing contract transaction details. Back to top Navigational Guide Navigation Bar The navigation … Services applications the user is currently enrolled in. Back to top Internet Browser The CSS is a secure web-based …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersContract Submission System Guide for Public Authority Users
… the System generally reflect the functions a user performs in an organization and only allows the user to complete tasks … assigned when the user is created by an Authorizer in OSC Online Services. Thereafter, a role(s) may be added or … and submit contracts and amendments for filing or approval in the CSS. Contract View Role Allows user to view the State …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersOpinion 92-33
… with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for promotional services) LOCAL LAWS … services. LAWS OF 1928, CHAPTER 477, AS AMENDED; MUNICIPAL HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park … alia , "its property, affairs or government" (Municipal Home Rule Law, §10[1][i]). In this instance, the park …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Overlapping Real Property Tax Rates and Levies - FAQs
… operations. What information does the Tax Levies Detail table present, and how can it be used? The Tax Levies Detail table presents real property taxes and assessments levied at … fire, special district, and school district purposes. A table is organized so the user can see the overall taxes …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… Board of Water Supply of $365,000 to pay the personal legal expenses of the Mount Vernon Mayor Richard Thomas and a … According to documents filed with the Westchester County Court, Porcari allegedly misappropriated funds from the City … statements. Porcari was arraigned in Westchester County Court in White Plains, New York, before Judge David Zuckerman …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonOpinion 97-20
… department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to remodel and … fire department may expend foreign fire insurance tax moneys to remodel and purchase appliances for the … the Insurance Law govern the use of foreign fire insurance tax moneys except as otherwise provided in any special law 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 92-44
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … not considered part of "base salary" (see Benson v County of Nassau , 137 AD2d 642, 524 NYS2d 733 lv den 72 NY2d 809, 534 …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes …
https://www.osc.ny.gov/legal-opinions/opinion-92-35