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Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsComptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… their end date. Department of Environmental Conservation (DEC): Management of Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in establishing programs to address … established by SED. For the three fiscal years ended June 30, 2018, auditors identified $278,815 in reported costs that …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsOpinion 88-27
… disabled fireman with the municipality being liable only for any difference between his regular wages or salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-27State Agencies Bulletin No. 2401
… Dates: Effective for payroll checks dated January 8, 2026 (Institution) and January 14, 2026 (Administration). OSC Actions: At the request of Civil … or Longevity Pay with an effective date after January 1, 2026 will remain at the same amount for the calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseEscalation – Article 14 Benefits
… each April at a rate equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. …
https://www.osc.ny.gov/retirement/publications/1644/escalationSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
Norwich City School District Financial Condition and Cafeteria Operations 2014M143
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsOakfield-Alabama Central School District – Procurement (2024M-103)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Annual Financial Report (AFR) and did not file the AFR on time. The Board did not audit the Supervisor’s records as … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Woodbourne Fire District – Board Oversight (2023M-98)
… District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Thousand Islands Central School District – Financial Management (2022M-201)
… from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Berne – Board Oversight (2021M-77)
… the records of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor … the records of all officials who receive and disburse funds, as required. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of the agreement between Empire and St. Francis. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court appearance …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny