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State Comptroller DiNapoli Releases Municipal Audits
… to Programs and Services (Oneida County) Of the 463 physical accessibility components reviewed, auditors …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … is a litigant in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Comptroller DiNapoli Releases Audits
… and Supports (OASAS): Oversight of Chemical Dependence Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A … that while DEC had been active in establishing programs to address invasive species, improvements in its oversight, …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsHigher Education – 2022 Financial Condition Report
… of private college attendance than most states, or 42 percent compared to 23 percent of students nationwide in … percent attended exclusively through this means and almost 42 percent used some but not all online instruction. Costs …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Agencies Bulletin No. 1932
… on the Job Action Requests page using the Reason Code CSL (Cor Sal) and the effective date of the Return from Leave with … on the Job Action Requests page using the Reason Code CSL (Cor Sal) or a Data Chg on the Job Action Requests page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andUnified Court System Bulletin No. UCS-296
… or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: … Data page but the Bargaining Unit, Salary Administration Plan, or Grade on the Job Data page and the Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-297
… shown below: Earnings Code: JLP Effective Date: 04/01/2021 OT Eff Date: 04/01/2021 Annual Addl Earnings: See Payment … Payment Amount 4 – 7 years 2014 through 2017 $2,300 8 – 12 years 2009 through 2013 $4,700 13 or more years 1976-2008 … Period 1L. Earnings Code: JLP Effective Date: 04/01/2021 OT Eff Date: 04/01/2021 Annual Addl Earnings: See OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Although the Board appropriated fund balance each year to help finance the budget, none of it was needed because the … three fiscal years by amounts ranging from $1.5 million to nearly $3 million. District officials have allowed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Orleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of temporary assistance provided by the County for the period … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Service Retirement Benefit – State Police Plan
… service , your pension will be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable … you were employed by the Division of State Police prior to August 15, 2007, and you retire at age 57 before completing … with the Office of the State Comptroller 15 – 90 days before your retirement date. To apply for retirement, …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, … cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as … The Joint Water Project is governed by a Joint Water Board which comprises six members. Expenditures for 2013 were …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service … State Comptroller determines the costs and savings of the transfer for the next fiscal year. Local governments then …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerAdirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, … Oneida County. The District, which operates five schools with approximately 1,300 students, is governed by an elected … recent years, the Board has balanced its adopted budgets with appropriations of fund balance and reserves, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsNorth Shore Central School District – Fuel Inventory (2017M-89)
… gallons of fuel in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. … employees in the facilities department to maintain a running record of gallons dispensed on the fuel log. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City of Lockport -- Budget Review (B1-15-20)
… review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional Department Level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agencies