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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable … residents of the District’s intent to increase reserve funds during the budget process. Key Recommendations Develop … that result in the appropriation of unexpended surplus funds that are not needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43State Agencies Bulletin No. 1445
… a scanned attachment (pdf) when requesting a W-2c. The IRS does not require a corrected W-2 for an address change. From …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan (CAP) that addresses …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Oversight of Nurse Licensing
… requirements (such as no involvement in certain crimes or offenses), as established under the Education Law. The … professional misconduct (e.g., gross negligence, physical or sexual abuse, practicing under the influence of drugs or alcohol, conviction of a crime). The Department has …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… table below lists the handling codes available and when Business Units can use them. Process and Document … the Business Unit must do the following: Place a checkmark in the “Separate Payment” box in the Payment Options section … see Section 8.G – Payment Methods of this Chapter. P Payroll Check - This code is for OSC use only. R Send to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeCollection of Electronic Waste Fees
… surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment … fund programs for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell … surcharges apply. Manufacturers may choose to participate in a collective e-waste acceptance program with other …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesCUNY Bulletin No. CU-713
… of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits … is subject to all employment and income taxes. Federal, State, of New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … contracts totaling $1.9 million without soliciting competition or documenting a justifiable reason for not soliciting competition and has paid three vendors $770,000 for various …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Report Highlights Local Government Reliance on Federal Aid
… P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school … outside New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, … public schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… raising more real property taxes than necessary. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal … June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … in the accounting records. Provide oversight of the Clerk’s operations by conducting an annual audit of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Opinion 2006-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … authority for the Town Board to raise or lower salaries at any time. Municipal Home Rule Law §23(2)(e) is controlling on … to a mandatory referendum. That provision, on its face, does not require the adoption of a local law, but rather …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… communications. Many artificial intelligence (AI) products have come out of these advances, and many are being put to … pace. New York City and state agencies, for example, have experienced a broad expansion of AI applications, such … of AI applications during the pandemic, New York City does not have an effective AI governance framework. As we …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient … water resources are protected from threats – and that not all threats can be mitigated – they work with water systems, … potential threats to their water resources. Nearly 95% of all New Yorkers receive water from public water supply …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Audit The purpose of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 through July 31, 2014. … is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Town of Colden – Highway Operations (2017M-127)
… made purchases without soliciting bids or quotes as required, which resulted in the Town paying $8,800 more than …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Canastota Central School District – Payroll (2016M-56)
… through June 30, 2015. Background The Canastota Central School District is located in the Towns of Fenner, Lenox, … of negotiated employment contracts. … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56South Seneca Central School District – Financial Management (2015M-255)
… levels or defined its intentions for using reserves as a financing source for capital improvement projects. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Saratoga Springs City School District – Fund Balance (2016M-99)
… June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs … the Real Property Tax Law limit. … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99