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Comptroller DiNapoli Releases School Audits
… School District and the Wayne Central School District . “In an era of limited resources and increased accountability, … and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-244
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected Employees Eligible employees … in Negotiating Units DR and F8 Background Chapter 98 of the Laws of 2017 and various side letters provide for a retroactive … To explain OSCs automatic processing of the April 2017 Unified Court System of the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0CUNY Bulletin No. CU-607
… Pre Tax Transit and Parking rate changes pursuant to IRS Release, IR-2017-178, dated October 19, 2017. Affected … Pre Tax Transit and Parking rate changes pursuant to IRS Release IR2017178 dated October 19 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesState Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam … reported court and trust funds and abandoned property. Pine City Fire District No. 1 – Board Oversight (Chemung … audits of Village of Massapequa Park Orange County Pine City Fire District No 1 Town of Porter Putnam County …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsVillage of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Opinion 91-33
… treasurer pursuant to CPL, §520.15(1)(a) and moneys paid into court received by a county treasurer pursuant to CPLR … held for particular actions or proceedings may be pooled into a common bank account so long as separate book entry … STATE FINANCE LAW, §182: Cash bail physically paid into court, other than a town or village court, must be …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Program The Metropolitan Transportation Authority (MTA) is a State public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of six related MTA agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in operation, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town … being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant revenue … announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town of …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-70
… of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, 330 NYS2d 188; Adams v Cuevas , 133 Misc 2d 63, 506 … cf . General City Law, §23[2][b], relative to referenda on sale or lease of city real property; Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Oversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… audits of the Broadalbin-Perth Central School District , Medina Central School District , Owego-Apalachin Central … the terms of employee contracts and approved by the board. Medina Central School District – Reserve Funds (Orleans … audits of the BroadalbinPerth Central School District Medina Central School District OwegoApalachin Central School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not … individual claims to ensure they represent legitimate library expenditures and that library officials have complied …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation … complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. … 2018 and 2019 (July 1, 2017 through June 30, 2019). About the Program Residential building owners must ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 … Valley Stream Union Free School District 30 Green Acres Mall PILOT Payments 2017M233 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds … the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144