Search
Opinion 88-33
… improvements); (authority to compromise claim) TOWN LAW, §§199, 202-d, 209-h; LOCAL FINANCE LAW, §104.10: … intended to be installed at the time of a district's establishment may be authorized as an increase of the … amount to be expended. An application for the Comptroller's consent may be made under section 202-d or section 209-h of …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 90-20
… INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody of moneys) -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Comptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… records and perform monthly bank reconciliations for all Company bank accounts. Ensure that duplicate … of supporting documentation is maintained to account for all Company funds collected and ensure that all funds collected are deposited in a timely manner. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Joel, Orange County. The District, which is governed by an elected five-member Board of Education, operates one … personal commuting expenses unless stipulated by agreement. Ensure that all employees receiving dependent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedLiberty Central School District – Budget Review (B4-14-6)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … except for certain matters related to the food service fund, we found that the significant revenue and expenditure … District officials have prepared a projection of year-end fund balance for the food service fund while also improving …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Suffern – Budget Review (B6-16-8)
… with the tax levy limit. Key Recommendations There were no recommendations in this budget review letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8XII.5 Overview – XII. Expenditures
… Units are no longer required to send paper vouchers and supporting documentation to the Bureau of State Expenditures … for land purchases). Instead, Business Units will enter information onto SFS and maintain all documentation in … request, Business Units are required to provide certain information with their payment submission to OSC. Guide to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… Office of the Medicaid Inspector General (OMIG) resulted in nearly $300 million in pharmacy claims that Medicaid never … from patients’ insurance providers. “Medicaid is essential for millions of New Yorkers, but the program needs to ensure that funding is only used for appropriate costs for those who need it,” said …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionComptroller DiNapoli Releases School District Audits
… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… supervised release. Hand has also agreed to pay $34,000 in restitution. This case was investigated by the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Comptroller DiNapoli Releases School Audits
… invoices matched amounts charged, purchase orders for goods received were signed by the receiver, and there was … exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. Livonia Central School District – … are inadequate because they do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1874
… included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… the largest decline in staffing since the Great Recession of 2008. Despite the city hiring over 40,000 new employees in … it also must prioritize a clear understanding of staffing challenges at its agencies and be transparent … agencies, with 11 experiencing a decline in staffing of more than 13%. The Department of Correction had the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionState Agencies Bulletin No. 1908
… to offer any employee who receives a salary through direct deposit access to their electronic pay stub with the option … fully enrolled in direct deposit) Printed W-2s Update Tax Withholdings (Form W-4 and NYS IT-2104) View Form W-2, … changes must be made through the Direct Deposit Form for NYS Employees (AC2772) and submitted to their Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… in an effort to boost New York based agriculture, state law was changed to encourage state agencies to buy local and … and promote local farms and agricultural businesses, state law requires OGS and Ag&Mkts to develop regulations, … and Ag&Mkts had not developed guidelines called for in the law to direct and assist state agencies in procuring New York …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersVillage of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through … contribution of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditMinisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26