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Opinion 91-44
… employer, to pay a minimum percentage of the premium or subscription charges for the coverage (see Civil Service Law, … if the district pays all or part of the premiums or subscription charges on behalf of the commissioner. On the … the State health insurance plan provided that the total cost of participation is borne by the school board member. We …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … improvement. Town Law, §202-b(2) authorizes a town board, on behalf of, among other types of districts, a beach erosion …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Comptroller DiNapoli Releases Municipal & School Audits
… approximately $4,000 in gift cards. Town of Windsor – Capital Project (Broome County) The board did not properly … the project with $1.5 million in town-outside-village funds and did not have adequate documentation to support how … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentOpinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 1470
… will begin in the following pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag … will end in the following pay periods. Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planSouth Jefferson Central School District – Community Services (2016M-343)
… Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Tuition Assistance Program – Vaughn College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … receiving State financial aid payments are responsible for certifying student eligibility. Vaughn College of … about 1,500 undergraduate students enrolled. The tuition for a full-time student is $10,940 per semester. For the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by my …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City operations. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Oversight of Chronic Absenteeism
… Department (Department) has taken actions to address chronic absenteeism within New York school districts. The … period April 1, 2014 through April 24, 2018. Background Chronic absenteeism is a widespread problem, defined by the … absent. Researchers have estimated that the rate of chronic absenteeism for homeless students is at least double …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Accounts Payable Advisory No. 25
… (confidential information) should never be entered in any field in SFS that has not been designed to hold confidential … number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social … and provide us with the control document number (e.g., voucher number), a description of the confidential …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 … percent. Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentState Agencies Bulletin No. 1991
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at OPWDD. … rate of 2.5 times the employee’s regular rate of pay for employees in certain title The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles … in certain Security Services Unit (BU21) titles who work at OPWDD are affected. Background The Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987
… allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in … one of the following titles must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time … Treatment Assistant 007962 8718200 Security Hospital Senior Treatment Assistant 007964 8718300 The following new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1987-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases Municipal Audits
… fulfill his fiscal responsibilities because he failed to provide oversight of the bookkeeper, who performs all … audit period showed that these claims generally appeared to be valid expenditures. Village officials were unable to … publicly disclose, in writing, his deemed interest in the oral agreement between his business and the department. Based …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the … one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care and hospital …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care