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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 … Recommendation Implement procedures specifying the timely submission of attendance dates for nonresident students …
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)
… March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member …
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
… deduction transactions using the new deduction code 550. Boston Mutual will submit all transactions for enrollments, …
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
… Purpose To notify agencies of a new deduction code. Affected Employees New York Conservation Officers in … Council 82 has requested a new voluntary deduction code for the New York Conservation Officers Association. OSC … process deduction transactions using the Deduction Code 479. Note: The vendor will submit all transactions using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationOpinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible … We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… delivered or mailed to such mortgagee. The mortgagee shall forward such receipt or receipts to the mortgagors in … term 'mortgagee' shall include every banking organization; insurance company; federal banking corporation licensed to do … family residence, and the mortgagee, in turn, must forward the receipt or receipts to the mortgagor at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other than next ranking … 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
… clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not … quotes prior to being made. The town’s procurement policy does not require the solicitation of competition, such as … future years if property values do not increase. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… according to Comptroller DiNapolis annual report on Wall Sts performance …
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
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Sandra Riley pleaded guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … the theft of public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, … Sandra Riley pleaded guilty Steuben County Court Monday to stealing $36000 in dog license and building permit fees …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Capital Region BOCES , … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and … New York State Comptroller Thomas P DiNapoli today announced his office …
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 Unadilla Valley Central School District saved more than $300,000 in … New York State Comptroller Thomas P. DiNapoli. “Unadilla Valley school district officials developed a more … two special education service classes housed in Unadilla Valley schools, the district began operating these classes to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationComptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… System (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members … 481,747 retirees 47,042 beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: … April 1, 2012 (66.3% of members) PFRS (as of March 31, 2025) Average pension for all PFRS retirees and …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCapital Planning (Follow-Up)
… recommendations included in our initial audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara Frontier Transportation Authority (NFTA) is a … responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the … of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy … report Controls Over CUNY Fully Integrated Resources and Services Tool …
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 Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, 2016 through June … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits