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Comptroller DiNapoli Releases School District Audits
… The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, auditors … out of 78 check disbursements tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: New York Sees Improvement in Condition of Local Bridges
… with 63 in poor condition, followed by New York City (60), Columbia County (34), Orange County (31) and Rensselaer … through the state Department of Transportation’s Bridge NY program, which has funded more than 800 projects since … and public benefit corporations, can apply for Bridge NY funding. Report The Condition of Locally Owned Bridges in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Annual IDA Report
… at 45 projects, followed by the regions of Long Island (39), Mid-Hudson, and Western New York (both 20). New IDA …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportOpinion 2006-1
… to the payment of compensation and, therefore, payment of salary to employees may not be made until after all work … superseded by local law. January 10, 2006 Joseph F. Izzo, Supervisor Town of Catskill 1 The town board, by resolution, may determine that, in lieu of certification, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-12
… -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) CONFLICTS OF INTEREST - … -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) INDEPENDENT CONTRACTORS … -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 99-16
… or statutory amendments that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Defense and … -- Terms and Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties … superseded to the extent it may be inconsistent. This is in response to your inquiry concerning the propriety of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-16CUNY Bulletin No. CU-547
To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 582 CUNY SSMedicare Deficiency will have a deduction rat
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… the prior obligation will be converted to Deduction Codes 500 NYS/SCF (Medicare Deficiency) Flat Rate and 501 NYS/SCF … active FICA repayment obligations under Deduction Code 500 NYS/SCF (Medicare Deficiency) Flat Rate and/or 501 … FICA on or after September 1, 2016, using Deduction Code 500 NYS/SCF (Medicare Deficiency) Flat Rate and/or 501 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 2005-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- … by electronic funds transfer, of water rents imposed on behalf of a town water district. (2) A town water district … payment by electronic funds transfer, water rents imposed on behalf of a water district. You also ask whether a town on …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Agencies Bulletin No. 2443.1
… will not be entitled to an income tax deduction for any hours charged during such week when those hours charged are considered time worked. Effective Dates: … charge accruals that are counted as time worked, including hours charged and reported using Earnings Codes CN1, CN2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… payments for the period July 1, 2014 through August 31, 2015. Background The Ravena-Coeymans-Selkirk Central … is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Le Roy Central School District – Payroll (2016M-412)
… Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… August 31, 2015. Background The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services is … 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. BOCES delivers more than 150 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to most employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Summitville Fire District – Financial Activities (2016M-395)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Mamakating, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Town of Hillsdale – Justice Court Operations (2014M-312)
… 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Clinton County - Separation Payments (2018M-44)
Clinton County Separation Payments 2018M44
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44