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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseEast Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTown of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Opinion 2000-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … You note that, pursuant to Town Law, §64(17-b), towns are authorized to expend moneys for certain cultural … that the village, by resolution, may accomplish much of what is proposed, in the context of recreation, senior …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesOpinion 92-3
… or receiving gifts unconstitutionally vague as a basis for criminal prosecution). Whether the loan constitutes a gift … that contract with the town. Finally, we note that the courts of this State have held public officials to a high …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2000-4
… a termination pay program where: the program is to provide an incentive to certain employees to separate from service, … bargaining, a termination pay program designed to provide an incentive to certain employees to terminate their … more years of service with the district would be offered an opportunity to participate in the program. The employees …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Comptroller DiNapoli Releases School District Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Opinion 97-25
… a sign maker who has been found to have drawn sketches of signs for applicants to annex to their applications to the … applications, the board member constructs and installs the signs for the clients under the approved application. We … compensated for the construction and installation of the signs. Under these circumstances, you ask whether the town's …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 1238
… When updating the retirement records, please be sure to re enter the employees’ election date. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. Affected Employees City University of New York … 9, 2007. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2007 … This bulletin explains procedures for processing the December 2006 Uniform Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceOversight of International Offices
… Turkey. ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … on its CFRs for the preschool Special Education Itinerant Teacher services (referred to as the Program) that it … workers and the Executive Director that were improperly charged directly to the Program, and $22,104 for one teacher …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualDiNapoli Report Highlights Local Government Reliance on Federal Aid
… State Comptroller Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In 2015, … New York City schools (6.5 percent), other cities in the state (5.7 percent), other school districts (4.1 percent), …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid