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Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Westchester Community College – Fixed Assets (2017M-78)
… was to review controls over the College’s fixed assets for the period September 1, 2015 through March 8, 2017. … and part-time students. Departmental and capital budgets for 2016-17 were $122.5 million and $3.8 million, …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Unified Court System Bulletin No. UCS-177
… code 550. Boston Mutual will submit all transactions for enrollments, cancellations and/or changes on a bi-weekly file. Agency update is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeState Agencies Bulletin No. 1056
… Council 82 has requested a new voluntary deduction code for the New York Conservation Officers Association. OSC … the Deduction Code 479. Agency update is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationOpinion 89-12
… for such government body (see also section 29.3[a][4]). While it would appear that this provision addresses the … that, under the circumstances, free competition was impaired, stated as follows: Open competitive bidding was impaired, in this case, by the reasonable apprehension of …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 … collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… a fundamental limitation on home rule powers ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627). … Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be express … statutory scheme (see Daytop Village , supra; Albany Area Builders , supra ). Section 11 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Municipal Audits
… plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset … Also, the Mooers Volunteer Fire Department was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … employees identified worked all the hours they were paid for. In addition, village officials did not ensure that …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… gained since 2013. The average salary, including bonuses, for industry employees in New York City was $406,854 in 2019, … is nearly five times more than the $82,938 average salary for the rest of the private sector in the city in 2019. As an … the private sector. The average bonus paid in the industry for 2019 was $164,100, up 3 percent from 2018, and in line …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020EDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Procurement Contract / Amendment. EDSS will …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … are excessive in comparison with the town’s expenditures for those funds. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… also admitted taking tax penalty payments and other cash for six years. Sentencing is scheduled for March 2. Riley is expected to be sentenced to jail time, probation and payment of restitution in full. “For six years, Ms. Riley treated the public’s money as her …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… the district’s special education costs to the costs for providing the same services in nearby school districts … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, … to ensure an accurate account of all moneys. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… Overview The New York State and Local Retirement System (NYSLRS) administers two … 47,042 beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: $28,491 Tiers … no Tier 4 in PFRS. Benefits Paid and Contributions (for State fiscal year end March 31, 2025) Benefits paid out: …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCapital Planning (Follow-Up)
… is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara … to support their decisions on the projects they selected for the capital plan. Also, NFTA had not established a documented system for ranking assets by importance, nor a schedule of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … without adequate justification. The business needs for the ASLs to have the roles in question were unclear. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax … State Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits