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State Agencies Bulletin No. 1080
… by NBT , and Did not receive a refund previously in paychecks dated March 10, 2011 (Institution) or March 16, … refunds for inactive accounts while preparing to close in December 2010. They were submitted on a separate file by … NBT and were excluded from the initial refunds processed in March in order to allow time for OSC to conduct a review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsTown of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in … an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, $1.3 million is related to flood …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204State Agencies Bulletin No. 1858.1
… and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2019 are affected. Background Abandoned Property Law … uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State agencies to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance trends, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCity of Lockport – Budget Review (B23-1-7)
… requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, except …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Opinion 88-4
… p 48, refreshments for volunteer firefighters at the scene of a serious fire). Similarly, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli Announces State Contract & Payment Actions for December
… financial officer, DiNapoli’s office reviews contracts for all state agencies, some contracts for state public authorities, and, in addition, audits all state payments. This independent review ensures that …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberState Contract and Payment Actions in October
… million to New York City for operational support of the Traffic Management Center. $20 million with Cold Spring … Entrepreneurs & Innovators in Upstate New York (GENIUS NY) program. $4.3 million to the Research Foundation for the …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… are using the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its federal aid to help close pandemic learning …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesOpinion 92-52
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-52State Contract and Payment Actions in November
… is available at www.openbooknewyork.com . The Governor’s Executive Order 202 suspended the Office of the State … million with Continental Construction LLC to construct a new multi-use building and rehabilitate the pavilion at Camp … Corp. to replace roofs and repair windows at New York State Psychiatric Institute in New York County. $1.5 …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberOpinion 88-6
… bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social Security Law. Section 113(a) prohibits municipalities from establishing a … to this plan unless, notwithstanding the prohibition in section 113, the town may implement the plan under its home …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 2006-5
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Comp No. 74-221, unreported; see also 1991 Op Atty Gen No. I 91-40). In these opinions, we noted that section 27(1) … Corporations §15.6, stating the general rule that if a statute commits a decision to a governing board and is …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5State Contract and Payment Actions in March
… Inc. for pavement and bridge rehabilitation on Interstate 88 in Otsego County. $12.7 million with Elderlee Inc. for …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Agencies Bulletin No. 1852.1
… the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to … through January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established … by the Saratoga County Legislature. Key Findings The IDA had provisions to reduce assistance for businesses that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCampbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122